Regulation 17 Notice of conclusion of audit

in paragraph (1), for “a body to which regulation 11(2) applies, or in the case of a parish meeting, the chairman of the meeting,” substitute “a relevant body which is not a smaller relevant body”;

in paragraph (2), for “a body to which regulation 12(2) applies or which is referred to in regulation 12(3) or, in the case of a parish meeting, the chairman of the meeting,” substitute “a smaller relevant body”;

for paragraph (3) substitute—

“(3)

Where any material amendment is made to the statement of accounts, income and expenditure account or the statement of balances, or record of receipts and payments after the notice under paragraph (1) or (2) is given or displayed, the documents made available for inspection under that paragraph shall—

(a)

either be revised to take account of the amendment or be accompanied by a copy of the amendment; and

(b)

be accompanied by an explanation of the amendment.”; and

in paragraph (4), for the words from the beginning to “required”, substitute “Where any material amendment is made”.