{
  "url": "https://openlegislation.uk/accounts-and-audit-regulations-1996/introduction",
  "json_url": "https://openlegislation.uk/accounts-and-audit-regulations-1996/introduction.json",
  "legislation": "uksi/1996/590",
  "legislation_title": "The Accounts and Audit Regulations 1996",
  "legislation_url": "https://openlegislation.uk/accounts-and-audit-regulations-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "LOCAL GOVERNMENT, ENGLAND AND WALES\nMade 5th March 1996\nLaid before Parliament 8th March 1996\nComing into force\nfor the purposes of regulations 3(1), 4 and 5 1st April 1996\nfor all other purposes 1st April 1997\nThe Secretary of State for the Environment and the Secretary of State for Wales, in exercise of their powers under section 23 of the Local Government Finance Act 1982 and of all other powers enabling them in that behalf, and after consulting in accordance with section 35(3) of that Act the Audit Commission, such associations of local authorities as appear to them to be concerned and such bodies of accountants as appear to them to be appropriate, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1982 c. 32. Amendments to sections of the 1982 Act referred to in these Regulations are noted where the reference to that section appears. Other relevant amendments to Part III of the 1982 Act are made by section 30(2) of the Local Government Act 1988 c. 9, sections 38 and 46 of the Criminal Justice Act 1982 c. 48, section 1(2) of the Local Government Finance (Publicity for Auditors' Reports) Act 1991, c. 15, article 2(8) of and Part I of Schedule I to the High Court and County Courts Jurisdiction Order 1991 (S.I. 1991 No. 724), sections 38 and 46 of the Criminal Justice Act 1982, section 30 of and Schedule 4 to the Local Government Act 1988 section 17 of the Norfolk and Suffolk Broads Act 1988 c. 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/590/introduction",
    "retrieved_at": "2026-10-29T12:50:01.280317+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."
}