{
  "url": "https://openlegislation.uk/accounts-and-audit-regulations-1996/regulation-15",
  "json_url": "https://openlegislation.uk/accounts-and-audit-regulations-1996/regulation-15.json",
  "legislation": "uksi/1996/590",
  "legislation_title": "The Accounts and Audit Regulations 1996",
  "legislation_url": "https://openlegislation.uk/accounts-and-audit-regulations-1996",
  "path": "regulation/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Written notice of proposed objection",
  "text": "Any written notice of a proposed objection given in pursuance of section 17(4) of the 1982 Act shall state the facts on which the local government elector proposes to rely, and contain, so far as possible—\n(a) particulars of any item of account which is alleged to be contrary to law, and\n(b) particulars of—\n(i) any person from whom it is alleged that the auditor should certify under section 20 of that Act that a sum or amount of loss or deficiency is due, and\n(ii) that sum or amount, and\n(c) particulars of any matter in respect of which it is proposed that the auditor could make a report under section 15(3) of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 20(9) was substituted by article 2(8) of and Part I of Schedule I to the High Court and County Courts Jurisdiction Order 1991. Section 20(10) was amended by Schedule 4 to the Police and Magistrates Courts Act 1994."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 15 was amended by section 3(1) of and Schedule 4 to the Local Government Act 1992."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/590/regulation/15",
    "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."
}