# The Accounts and Audit Regulations 2003, Regulation 21: Extraordinary audit


Where, under section 25 of the 1998 Act, the Commission directs an auditor to hold an extraordinary audit of accounts of a relevant body, the body, or, in the case of a parish meeting, the chairman of the meeting, shall—
(a) in the case of a body to which regulation 11(2) applies, give notice by advertisement, and
(b) in the case of a body to which regulation 12(2) applies or which is referred to in regulation 12(3), display a notice in a conspicuous place or places in the area of the body,
concerning the right of any local government elector for the area to which the accounts relate to attend before the auditor and make objections to any of those accounts.

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Source: https://www.legislation.gov.uk/uksi/2003/533/regulation/21 (the official version)
Page: https://openlegislation.uk/accounts-and-audit-regulations-2003/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.