{
  "url": "https://openlegislation.uk/accounts-and-audit-regulations-1996/regulation-18",
  "json_url": "https://openlegislation.uk/accounts-and-audit-regulations-1996/regulation-18.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/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Extraordinary audit",
  "text": "Where, under section 22 of the 1982 Act, the Commission directs an auditor to hold an extraordinary audit of accounts of a relevant body, the body, or, in the case of a parish meeting, the chairman of the meeting, shall—\n(a) in the case of a body to which regulation 9(2) applies, give notice by advertisement, and\n(b) in the case of a body to which regulation 9(4) or (5) applies, display a notice in a conspicuous place or places in the area of the body,\nconcerning the right of any local government elector for the area to which the accounts relate to attend before the auditor and make objections to any of those accounts.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/590/regulation/18",
    "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."
}