{
  "url": "https://openlegislation.uk/accounts-and-audit-regulations-1996/regulation-8",
  "json_url": "https://openlegislation.uk/accounts-and-audit-regulations-1996/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Signing and approval of statement of accounts etc.",
  "text": "(1) A relevant body shall ensure that—\n(a) the statement of accounts, or\n(b) where no statement of accounts is required to be prepared, the income and expenditure account and the balance sheet, or\n(c) where no balance sheet is required to be prepared, the record of receipts and payments of the body,\nis prepared in accordance with these Regulations.\n(2) The statement of accounts, income and expenditure account and balance sheet, or record of receipts and payments, as the case may be, shall be approved by a resolution of a committee of the relevant body or otherwise by a resolution of the members of the body meeting as a whole, such approval to take place as soon as reasonably practicable and in any event within six months after the end of the period to which it relates.\n(3) Prior to the approval referred to in paragraph (2) the responsible financial officer of a relevant body shall sign and date the statement of accounts, income and expenditure account and balance sheet, or record of receipts and payments, as the case may be, and shall certify that it presents fairly the financial position of the body at the end of the period to which it relates and their income and expenditure, or properly presents receipts and payments, as the case may be, for that period.",
  "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/8",
    "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."
}