{
  "url": "https://openlegislation.uk/accounts-and-audit-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/accounts-and-audit-regulations-2003/introduction.json",
  "legislation": "uksi/2003/533",
  "legislation_title": "The Accounts and Audit Regulations 2003",
  "legislation_url": "https://openlegislation.uk/accounts-and-audit-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "LOCAL GOVERNMENT, ENGLAND\nMade 6th March 2003\nLaid before Parliament 11th March 2003\nComing into force 1st April 2003\nThe First Secretary of State in exercise of the powers conferred on him under section 27 of the Audit Commission Act 1998 (“the 1998 Act”), section 134(6) of the Greater London Authority Act, and of all other powers enabling him in that behalf, and after consulting in accordance with section 27(3) of the 1998 Act, the Commission, such associations of local authorities as appear to him to be concerned and such bodies of accountants as appear to him to be appropriate, hereby makes the following Regulations—",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1998 c. 18."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1999 c. 29."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/533/introduction",
    "retrieved_at": "2026-10-29T06:30:29.882256+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."
}