{
  "url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-1994/regulation-2",
  "json_url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-1994/regulation-2.json",
  "legislation": "uksi/1994/3018",
  "legislation_title": "The Accounts and Audit (Amendment) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/accounts-and-audit-amendment-regulations-1994",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendments",
  "text": "The Accounts and Audit Regulations 1983 shall have effect with the following amendments—\n(1) in regulation 7 (preparation of statement of accounts)—\n(a) after paragraph (4), the following paragraph shall be inserted—\n“(4A) A statement of accounts prepared in pursuance of this regulation by a body to which regulation 15A(2) applies shall contain an item showing the information mentioned in paragraph 2(2)(a) of Part I of the Schedule to these Regulations.”;\n(b) in paragraph (5), for the words “paragraph (3) or, in the case of the Common Council, paragraph (4)” there shall be substituted “paragraphs (3), (4) or (4A)”;\n(2) the following regulation shall be inserted after regulation 15 (publication of statement of accounts)—\n“Publication of information relating to accounts\n15A (1) A body to which paragraph (2) below applies shall, during the publication period mentioned in regulation 15(2)—\n(a) publish, in the form of a statement, the information relating to its accounts which is specified in relation to the body in the Schedule to these Regulations;\n(b) make the statement available for inspection at such place and during such hours as are specified in a notice by advertisement; and\n(c) keep copies of the statement available at that place to be given free of charge to any person who requests them.\n(2) This paragraph applies to—\n(a) the council of a county or a district in England, the council of a London borough, the Common Council and the Council of the Isles of Scilly;\n(b) a joint authority;\n(c) a joint committee of two or more bodies mentioned in sub-paragraphs (a) or (b) above; and\n(d) any fire authority constituted by a combination scheme.”;\n(3) after regulation 19 (revocation), the following shall be added as the Schedule to the Regulations—",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1983/1761; amended by S.I. 1986/1271 and 1990/435."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/3018/regulation/2",
    "retrieved_at": "2026-10-29T13:22:15.271812+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."
}