# The Accounts and Audit Regulations 2003, Regulation 2: Interpretation and application


(1) In these Regulations—
“the 1972 Act” means the Local Government Act 1972;
“the 1989 Act” means the Local Government and Housing Act 1989;
“the 1996 Regulations” means the Accounts and Audit Regulations 1996;
“the 1998 Act” means the Audit Commission Act 1998;
“notice by advertisement” means a notice published in one or more local newspapers circulating in the area of the relevant body;
“parish meeting” means a parish meeting of a parish not having a separate parish council;
“relevant body” means a body whose accounts are required to be audited in accordance with section 2 of the 1998 Act other than a body specified in section 98(1) of the National Health Service Act 1977, a local probation board or a Passenger Transport Executive;
“working day” means any day other than a Saturday or Sunday or a day which is a bank holiday in England; and
“year” means the 12 months ending with 31st March.
(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) These Regulations shall apply to all relevant bodies.
(4) Regulations 11(1), 13 to 16 and 18(1) shall, with all necessary modifications, apply to the accounts of an officer whose accounts are required to be audited by section 26 of the 1998 Act.

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Source: https://www.legislation.gov.uk/uksi/2003/533/regulation/2 (the official version)
Page: https://openlegislation.uk/accounts-and-audit-regulations-2003/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.