# The Accounts and Audit (England) Regulations 2011 (revoked) S.I. 2011/817 · made 15 March 2011 · revised to 1 April 2015 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFs: Printed copy https://openlegislation.uk/accounts-and-audit-england-regulations-2011-revoked/pdf/uksi_20110817_en.pdf; Explanatory Memorandum https://openlegislation.uk/accounts-and-audit-england-regulations-2011-revoked/pdf/uksiem_20110817_en.pdf ## Introductory text Local Government, England Made 15th March 2011 Laid before Parliament 21st March 2011 Coming into force 31st March 2011 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 1: Introductory ## 1 Citation, commencement and application . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 Revocations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 2: Financial management and internal control ## 4 Responsibility for financial management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5 Accounting records and control systems . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6 Internal audit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 3: Published accounts and audit – larger relevant bodies ## 7 Statement of accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 8 Signing, approval and publication of statement of accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9 Procedure for public inspection of accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 10 Notice of public rights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 11 Notice of conclusion of audit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 4: Published accounts and audit - smaller relevant bodies ## 12 Accounting statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 13 Signing, approval and publication of accounting statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 14 Procedure for public inspection of accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 15 Notice of public rights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 16 Notice of conclusion of audit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 5: Particular authorities ## 17 Passenger Transport Executives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 18 Internal drainage boards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 19 Summary statement of accounts – Greater London Authority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 20 Joint committees etc . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 6: Audit procedure ## 21 Appointment of date for the exercise of rights of electors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 22 Public inspection of accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 23 Alteration of accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 24 Notice of public rights . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 25 Written notice of objection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 26 Notice of conclusion of audit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 27 Publication of annual audit letter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 28 Extraordinary audit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Explanatory note . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --- Source: https://www.legislation.gov.uk/uksi/2011/817 (the official version) Page: https://openlegislation.uk/accounts-and-audit-england-regulations-2011-revoked Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.