{
  "url": "https://openlegislation.uk/accounts-and-audit-regulations-2015/regulation-16",
  "json_url": "https://openlegislation.uk/accounts-and-audit-regulations-2015/regulation-16.json",
  "legislation": "uksi/2015/234",
  "legislation_title": "The Accounts and Audit Regulations 2015",
  "legislation_url": "https://openlegislation.uk/accounts-and-audit-regulations-2015",
  "path": "regulation/16",
  "kind": "regulation",
  "number": "16",
  "heading": "Notice of conclusion of audit",
  "text": "(1) As soon as reasonably practicable after conclusion of an audit, a relevant authority must publish (which must include publication on the authority's website) a statement of the matters set out in paragraph (2).\n(2) The matters referred to in paragraph (1) are—\n(a) a statement—\n(i) that the audit has been concluded and that the statement of accounts has been published; and\n(ii) of the rights of inspection conferred on local government electors by section 25 of the Act;\n(b) the address at which, and the hours during which, those rights may be exercised.\n(3) This regulation does not apply to a Category 2 authority with exempt status.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/234/regulation/16",
    "retrieved_at": "2026-10-28T23:47:45.844632+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."
}