# The Accounts and Audit Regulations 1996, Regulation 2: Interpretation and application


(1) In these Regulations—
“the 1972 Act” means the Local Government Act 1972;
“the 1982 Act” means the Local Government Finance Act 1982;
“auditor” means the auditor appointed under section 12(1) of the 1982 Act in relation to any accounts of a relevant body;
“the Commission” means the Audit Commission for Local Authorities and the National Health Service in England and Wales;
“notice by advertisement” means a notice published in one or more local newspapers circulating in the area of the relevant body;
“relevant body” means a body whose accounts are required to be audited in accordance with Part III of the 1982 Act other than a health service body or a Passenger Transport Executive; and
“working day” means any day other than a Saturday or Sunday or a day which is a bank holiday in England and Wales.
(2) Any reference in these Regulations to the “responsible financial officer” means—
(a) the person who, by virtue of section 151 of the 1972 Act, is responsible for the administration of the financial affairs of a relevant body or, if no person is so responsible, the person who is responsible for keeping the accounts of such a body, or
(b) if the person referred to in paragraph (a) is unable to act owing to absence or illness, such member of his staff as is nominated by him for the purposes of section 114 of the Local Government Finance Act 1988 or, if no nomination is made under that section, the person nominated by him for the purposes of these Regulations.
(3) Any reference in these Regulations to accounts shall, in relation to the Common Council of the City of London, be construed as a reference to the accounts referred to in section 12(3) of the 1982 Act.
(4) These Regulations shall apply to all relevant bodies.
(5) Regulations 9(1), 11 to 14, and 16(1) shall with all necessary modifications apply to the accounts of an officer whose accounts are required to be audited by section 25 of the 1982 Act.

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Source: https://www.legislation.gov.uk/uksi/1996/590/regulation/2 (the official version)
Page: https://openlegislation.uk/accounts-and-audit-regulations-1996/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.