# The Accounts and Audit (Amendment)(England) Regulations 2006, Regulation 5: Accounting records and control systems


In regulation 5 (accounting records and control systems)—
(a) in paragraph (1), for “and (4) and” substitute “and (4), and,”;
(b) in paragraph (1), for “this paragraph or” substitute “this paragraph,”; and
(c) in paragraph (1), omit from “maintained” to “proper practices and”.

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Source: https://www.legislation.gov.uk/uksi/2006/564/regulation/5 (the official version)
Page: https://openlegislation.uk/accounts-and-audit-amendmentengland-regulations-2006/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.