Regulation 5 Publication of Annual Audit Letter

After Regulation 16 of the 1996 Regulations there is inserted—

“Publication of Annual Audit Letter

16A

As soon as reasonably possible after it is received a relevant body shall—

(a)

publish the annual audit letter^f1 received from the auditor; and

(b)

keep copies available for purchase by any person on payment of a reasonable sum to be determined by the relevant body.”