http://www.legislation.gov.uk/uksi/2011/817/regulation/9/made

The Accounts and Audit (England) Regulations 2011

Local government

Accountancy

Auditing

Council performance

National parks

en

King's Printer of Acts of Parliament

2014-07-31

LOCAL GOVERNMENT, ENGLAND

These Regulations make provision with respect to the accounts and audit of bodies whose accounts are required to be audited in accordance with section 2 of the 1998 Act other than a NHS body as defined in paragraph 1 of Schedule 15 to the National Health Service Act 2006, a local probation board or a probation trust (‘relevant bodies’, see regulation 2). They also make provision in respect of the summary statement of accounts that the Greater London Authority is required to prepare under section 134 of the Greater London Authority Act 1999.