Regulation 11 Publication of statement of accounts etc

(1)

Subject to paragraph (3), as soon as reasonably possible after conclusion of an audit, and in any event before the 30th September immediately following the end of a year, a relevant body to which paragraph (2) below applies, or, in the case of a parish meeting, the chairman, shall—

(a)

publish by means other than merely by reference in the documents of meetings, committees or sub-committees of the body, the statement of accounts prepared in accordance with regulation 7 together with any certificate, opinion, or report issued, given or made by the auditor under sections 9(1)(a) and 19A of the 1998 Act^f1 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

(b)

keep copies available for purchase by any person on payment of a reasonable sum.

(2)

This paragraph applies to—

(a)

a relevant body to which regulation 7(3) applies;

(b)

a relevant body referred to in regulation 7(4) in relation to the accounts for a period referred to in that regulation; and

(c)

the Common Council of the City of London.

(3)

The reference in paragraph (1) to “the 30th September” shall be read in respect of the year ending with—

(a)

31st March 2003 as a reference to “the 31st December”

(b)

31st March 2004 as a reference to “the 30th November”; and

(c)

31st March 2005 as a reference to “the 31st October”.

Annotations

Footnotes

f1: Section 19A was inserted by section 91 of the Local Government Act 2000 (c. 22).