{
  "url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-1990",
  "json_url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-1990.json",
  "id": "uksi/1990/435",
  "title": "The Accounts and Audit (Amendment) Regulations 1990",
  "short_title": "Accounts and Audit 1990",
  "long_title": "These Regulations further amend the Accounts and Audit Regulations 1983 by deleting the reference in regulation 7 to the Inner London Education Authority (which is abolished from 1st April 1990), and by amending the reference in regulation 2(2) to the accounts of the City so as to refer to the accounts mentioned in section 12(3) of the Local Government Finance Act 1982 (as substituted by paragraph 5 of Schedule 12 to the Local Government Finance Act 1988). These amendments have effect for accounts for periods beginning on or after 1st April 1990.",
  "citation": "S.I. 1990/435",
  "type": "uksi",
  "year": "1990",
  "number": "435",
  "version": "current",
  "date": "1990-03-05",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-1990/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-1990/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendments",
      "url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-1990/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Application",
      "url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-1990/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-1990/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-1990/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2023-11-22",
      "size": 119973,
      "url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-1990/pdf/uksi_19900435_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1990/435/pdfs/uksi_19900435_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Act",
      "affecting": "uksi/1996/590",
      "affecting_title": "The Accounts and Audit Regulations 1996",
      "affecting_provisions": "reg.3(2)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1982/32",
      "title": "Local Government Finance Act 1982",
      "url": "https://openlegislation.uk/local-government-finance-act-1982",
      "provisions": [
        "section/23"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-1990/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-1990/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-1990/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/435",
    "retrieved_at": "2026-10-29T15:26:05.378056+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}