The Accounts and Audit (Wales) Regulations 2005
1Name and commencement
2Interpretation and application
3Revocation and saving of instruments
4Responsibility for internal control and financial management
5Accounting records and control systems
6Internal audit
7Statement of accounts
8Other accounting statements
9Signing and approval of statement of accounts etc
10Publication of statement of accounts etc
11Publication of income and expenditure account and receipts and payments
12Appointment of date for the exercise of rights of electors
13Public inspection of accounts
14Alteration of accounts
15Notice of public rights
16Written notice of proposed objection
17Notice of conclusion of audit
18Publication of annual audit letter
19Joint committees etc
20Extraordinary audit
21Offences
22Amendment to the Local Authorities Executive Arrangements (Functions and Responsibilities) (Wales) Regulations 2001 and the Local Authorities (Alternative Arrangements) (Wales) Regulations 2001

2005 No. 368 (W.34)

LOCAL GOVERNMENT, WALES

The Accounts and Audit (Wales) Regulations 2005

Made

Coming into force

The National Assembly for Wales in exercise of the powers conferred on it under sections 13, 32, 105 and 106 of the Local Government Act 20001, sections 39 and 58 of the Public Audit (Wales) Act 20042, and after consulting in accordance with section 39(2) of that Act, the Auditor General for Wales, such associations of local authorities as appear to it to be concerned and such bodies of accountants as appear to it to be appropriate hereby makes the following Regulations —