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Audit Commission Act 1998 (repealed)

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Changes over time for: Section 9

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Version Superseded: 01/04/2015

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Status:

Point in time view as at 01/03/2007. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Audit Commission Act 1998 (repealed), Section 9. Help about Changes to Legislation

9 General report.E+W

(1)When an auditor has concluded his audit of the accounts of any body under this Act he shall, subject to subsection (2), enter on the relevant statement of accounts prepared pursuant to regulations under section 27 (or, where no such statement is required to be prepared, on the accounts)—

(a)a certificate that he has completed the audit in accordance with this Act, and

(b)his opinion on the statement (or, as the case may be, on the accounts).

(2)Where an auditor makes a report to the body concerned under section 8 at the conclusion of the audit, he may include the certificate and opinion referred to in subsection (1) in that report instead of making an entry on the statement or accounts.

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