23 Regulations as to accounts. E+W
(1)The Secretary of State may by regulations applying to bodies whose accounts are required to be audited in accordance with this Part of this Act [F1other than health service bodies] make provision with respect to—
(a)the keeping of accounts;
(b)the form, preparation and certification of accounts and of statements of accounts;
(c)the deposit of the accounts of any body at the offices of the body or at any other place;
(d)the publication of information relating to accounts and the publication of statements of accounts;
(e)the exercise of any rights of inspection or objection conferred by section 17 above or section 24 below and the steps to be taken by any body for informing local government electors for the area of that body of those rights.
(2)Regulations under this section may make different provision in relation to bodies of different descriptions.
(3)Any person who without reasonable excuse contravenes any provision of regulations under this section, the contravention of which is declared by the regulations to be an offence, shall be liable on summary conviction to a fine not exceeding [F2level 3 on the standard scale].
(4)Any expenses incurred by an auditor in connection with proceedings in respect of an offence under subsection (3) above alleged to have been committed in relation to the accounts of any body shall, so far as not recovered from any other source, be recoverable from that body.
Textual Amendments
F1Words inserted by National Health Service and Community Care Act 1990 (c. 19, SIF 113:2), s. 20(1), Sch. 4 para. 13
F2Words substituted by virtue of Criminal Justice Act 1982 (c. 48, SIF 39:1), s. 46
Modifications etc. (not altering text)
C1Ss. 19, 20, 22, 23 and 24 excluded by Local Government Act 1985 (c. 51, SIF 81:1), s. 79(2)(8)
C2S. 23 restricted (1.4.1995) by S.I. 1995/401, art. 12(2)
C3S. 23 excluded (5.7.1994) by 1994 c. 19, ss. 39, 66(2)(b), Sch. 13 para. 16(2) (with ss. 54(5)(7), 55(5), Sch. 17 paras. 22(1), 23(2))
C4S. 23(1)(e) extended by Local Government Act 1986 (c. 10, SIF 81:1), ss. 5(4), 6, 12