The Accounts and Audit (Wales) Regulations 2005

Introductory Text
1.Name and commencement
2.Interpretation and application
3.Revocation and saving of instruments
4.Responsibility for internal control and financial management
5.Accounting records and control systems
6.Internal audit
7.Statement of accounts
8.Other accounting statements
9.Signing and approval of statement of accounts etc
10.Publication of statement of accounts etc
11.Publication of income and expenditure account and receipts and payments
12.Appointment of date for the exercise of rights of electors
13.Public inspection of accounts
14.Alteration of accounts
15.Notice of public rights
16.Written notice of proposed objection
17.Notice of conclusion of audit
18.Publication of annual audit letter
19.Joint committees etc
20.Extraordinary audit
21.Offences
22.Amendment to the Local Authorities Executive Arrangements (Functions and Responsibilities) (Wales) Regulations 2001 and the Local Authorities (Alternative Arrangements) (Wales) Regulations 2001
Signature
Explanatory Note