# The Accounts and Audit Regulations 1996, Regulation 13: Alteration of accounts


Except with the consent of the auditor, accounts shall not be altered after the date on which they are first made available for inspection in pursuance of regulation 12.

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Source: https://www.legislation.gov.uk/uksi/1996/590/regulation/13 (the official version)
Page: https://openlegislation.uk/accounts-and-audit-regulations-1996/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.