{
  "url": "https://openlegislation.uk/accounts-and-audit-regulations-1996/regulation-9",
  "json_url": "https://openlegislation.uk/accounts-and-audit-regulations-1996/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Publication of statement of accounts etc.",
  "text": "(1) As soon as reasonably possible after conclusion of an audit, or nine months from the day following the end of the period to which the accounts in question relate, whichever is the earlier, a relevant body to which paragraph (2) below applies, or, in the case of a parish meeting, the chairman, shall—\n(a) publish the statement of accounts prepared in accordance with regulation 6 together with any certificate, opinion, or report issued, given or made by the auditor under section 18 of the 1982 Act before the date of publication, or, if publication takes place prior to the conclusion of the audit and no such opinion has been given, together with a declaration and explanation of the fact that at the date of publication the auditor has given no opinion, and\n(b) keep copies available for purchase by any person on payment of a reasonable sum.\n(2) This paragraph applies to—\n(a) a relevant body to which regulation 6(3) applies,\n(b) a relevant body referred to in regulation 6(4) in relation to the accounts for a period referred to in that regulation, and\n(c) the Common Council of the City of London.\n(3) As soon as reasonably possible after conclusion of an audit, or nine months from the day following the end of the period to which the accounts in question relate, whichever is the earlier, a relevant body to which paragraph (4) applies, or, in the case of a parish meeting, the chairman of that meeting, shall—\n(a) publish the income and expenditure account and the balance sheet prepared in accordance with regulation 7(1) together with any certificate, opinion, or report issued, given or made by the auditor under section 18 of the 1982 Act before the date of publication, or, if publication takes place prior to the conclusion of the audit and no such opinion has been given, together with a declaration and explanation of the fact that at the date of publication the auditor has given no opinion, and\n(b) keep copies available for purchase by any person on payment of a reasonable sum.\n(4) This paragraph applies to—\n(a) a relevant body to which regulation 7(2) applies, and\n(b) a relevant body referred to in regulation 7(3) in relation to the accounts for a period to which that regulation applies.\n(5) As soon as reasonably possible after the conclusion of an audit, or nine months from the day following the end of the period to which the accounts in question relate, whichever is the earlier, a relevant body referred to in regulation 7(4) or, in the case of a parish meeting, the chairman of the meeting, shall, in relation to the accounts for a period referred to in that regulation, display a notice containing the requisite information in a conspicuous place or places in the area of the body for a period of at least 14 days and keep copies available for purchase by any person on payment of a reasonable sum.\n(6) For the purposes of paragraph (5) above “requisite information” means the record of receipts and payments prepared in accordance with regulation 7(4) together with any certificate, opinion, or report issued, given or made by the auditor under section 18 of the 1982 Act before the date of publication, or, if the notice is displayed prior to the conclusion of the audit and no such opinion has been given, together with a declaration and explanation of the fact that at the date when the notice is first displayed the auditor has given no opinion.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 18(3) was substituted by section 5(5) of the Local Government Act 1992 c. 19. Sections 18(5) and (6) were substituted by paragraph 7 of Schedule 2 to the Local Government (Access to Information) Act 1985 c. 43."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/590/regulation/9",
    "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."
}