{
  "url": "https://openlegislation.uk/accounts-and-audit-amendmentengland-regulations-2006/regulation-7",
  "json_url": "https://openlegislation.uk/accounts-and-audit-amendmentengland-regulations-2006/regulation-7.json",
  "legislation": "uksi/2006/564",
  "legislation_title": "The Accounts and Audit (Amendment)(England) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/accounts-and-audit-amendmentengland-regulations-2006",
  "path": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Statement of accounts",
  "text": "In regulation 7 (statement of accounts)—\n(a) for paragraph (1), substitute—\n“(1) A relevant body which is not a smaller relevant body shall prepare, in accordance with proper practices in relation to accounts, a statement of accounts for each year, which shall include such of the following accounting statements as are relevant to the functions of the relevant body—\n(a) housing revenue account;\n(b) collection fund;\n(c) firefighters' pension fund;\n(d) any other statements relating to each and every other fund in relation to which the body is required by any statutory provision to keep a separate account;”;\n(b) in paragraph (2)—\n(i) after “a note of” insert a hyphen and insert—\n“(a) demonstrates whether the Dedicated Schools Grant (made under section 14 of the Education Act 2002) has been deployed in accordance with regulations made under sections 45A, 45AA, 47, 48(1) and (2) and 138(7) of, and paragraph 1(7)(b) of Schedule 14 to, the School Standards and Framework Act 1998; and”; and\n(ii) the words from “the number of employees” to the end become sub-paragraph (b);\n(c) omit paragraphs (3) and (4);\n(d) in paragraph (5)(d), for “proper practices” substitute “proper practices in relation to accounts”; and\n(e) in paragraph (6)(a), for “defrayed” substitute “incurred”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/564/regulation/7",
    "retrieved_at": "2026-10-29T04:36:03.016528+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."
}