http://www.legislation.gov.uk/uksi/1996/590/contents/made

The Accounts and Audit Regulations 1996

Accountancy

King's Printer of Acts of Parliament

2017-05-04

LOCAL GOVERNMENT, ENGLAND AND WALES

These Regulations, made under section 23 of the Local Government Act 1982, make provision with respect to the accounts and the audit of bodies whose accounts are required to be audited in accordance with Part III of that Act (other than health service bodies and Passenger Transport Executives) and to the accounts of an officer of such bodies to which Part III is applied by section 25 of that Act.

The Accounts and Audit Regulations 1996

reg 6

The Accounts and Audit (Amendment) (Wales) Regulations 2001

Rheoliadau Cyfrifon ac Archwilio (Diwygio) (Cymru) 2001

reg 3

Accounts and Audit Regs

The Accounts and Audit Regulations 1996

reg 7

The Accounts and Audit (Amendment) (Wales) Regulations 2001

Rheoliadau Cyfrifon ac Archwilio (Diwygio) (Cymru) 2001

reg 4

Accounts and Audit Regs

The Accounts and Audit Regulations 1996

reg 16A

The Accounts and Audit (Amendment) (Wales) Regulations 2001

Rheoliadau Cyfrifon ac Archwilio (Diwygio) (Cymru) 2001

reg 5

Accounts and Audit Regs

The Accounts and Audit Regulations 1996

reg 2 defn(s)

The Accounts and Audit (Amendment) (England) Regulations 2001

reg 2

Accounts and Audit Regs

The Accounts and Audit Regulations 1996

reg 6

The Accounts and Audit (Amendment) (England) Regulations 2001

reg 3(1)

(4)

Accounts and Audit Regs

The Accounts and Audit Regulations 1996

reg 6

The Accounts and Audit (Amendment) (England) Regulations 2001

reg 3(1)–(3)

Accounts and Audit Regs

The Accounts and Audit Regulations 1996

reg 6A

The Accounts and Audit (Amendment) (England) Regulations 2001

reg 4

Accounts and Audit Regs

The Accounts and Audit Regulations 1996

reg 7

The Accounts and Audit (Amendment) (England) Regulations 2001

reg 5

Accounts and Audit Regs

The Accounts and Audit Regulations 1996

reg 16A

The Accounts and Audit (Amendment) (England) Regulations 2001

reg 6

Accounts and Audit Regs

The Accounts and Audit Regulations 1996

The Accounts and Audit Regulations 2003

reg 3(a)

Accounts and Audit Regs

The Accounts and Audit Regulations 1996

Regulations

The Accounts and Audit (Wales) Regulations 2005

Rheoliadau Cyfrifon ac Archwilio (Cymru) 2005

reg. 3(1)(a)

reg. 3(2)

reg. 1(1)

The Accounts and Audit Regulations 1996

reg.10

Sch.

The Local Government Act 1988 (Competition) (Revocations) Regulations 1997

reg.2

Sch.

The Accounts and Audit Regulations 1996

reg.10

Sch.

The Local Government Act 1988 (Competition) (Revocations) Regulations 1997

reg.2

Sch.

The Accounts and Audit Regulations 1996

reg.6

The Local Authorities (Capital Finance and Accounts) (England) Regulations 2000

reg.3

Accounts and Audit Regs

The Accounts and Audit Regulations 1996

1Citation and commencement

2Interpretation and application

3Revocation

4Accounting records and control systems

5Internal audit

6Statement of accounts

7Other accounting statements

8Signing and approval of statement of accounts etc.

9Publication of statement of accounts etc.

10Statement of costs of specified activities

11Appointment of date for the exercise of rights of electors

12Public inspection of accounts

13Alteration of accounts

14Notice of public rights

15Written notice of proposed objection

16Notice of conclusion of audit

17Joint committees etc

18Extraordinary audit

19Offences

SCHEDULEPUBLICATION OF INFORMATION RELATING TO ACCOUNTS

PART ISTATEMENT OF COSTS OF SPECIFIED ACTIVITIES

1(1) In this Schedule— “the 1988 Act” means the Local...

2(1) Subject to paragraph 3 below, the information specified for...

3Paragraph 2 above does not apply to a body mentioned...

PART IIDESCRIPTIONS OF FUNCTIONS

1Nursery, primary, secondary and special education.

2Continuing education, education support services which are not defined activities...

3Probation and magistrates' court services, fire services, civil defence and...

4Social services functions within the meaning of section 3 of...

5Housing

6Waste collection and disposal.

7Public transport, parking and highways.

8Economic development and functions under the planning Acts (within the...

9Environmental health, sport and recreation, parks and open spaces, cemeteries...

10Electoral registration, registration of births, marriages and deaths, civic ceremonies,...

11Flood defence, coast protection, allotments and smallholdings, consumer protection, libraries,...

1996 No. 590

LOCAL GOVERNMENT, ENGLAND AND WALES

The Accounts and Audit Regulations 1996

Made5th March 1996

Laid before Parliament8th March 1996

Coming into force

for the purposes of regulations 3(1), 4 and 51st April 1996

for all other purposes1st April 1997

The Secretary of State for the Environment and the Secretary of State for Wales, in exercise of their powers under section 23 of the Local Government Finance Act 19821 and of all other powers enabling them in that behalf, and after consulting in accordance with section 35(3) of that Act the Audit Commission, such associations of local authorities as appear to them to be concerned and such bodies of accountants as appear to them to be appropriate, hereby make the following Regulations: