{
  "url": "https://openlegislation.uk/accounts-and-audit-regulations-2015/regulation-20",
  "json_url": "https://openlegislation.uk/accounts-and-audit-regulations-2015/regulation-20.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/20",
  "kind": "regulation",
  "number": "20",
  "heading": "Publication of annual audit letter or auditor’s annual report",
  "text": "(1) Where ... a relevant authority receives any audit letter or auditor’s annual report from the local auditor, the members of the relevant authority, or, in the case of a Category 1 authority, a committee of that authority, must meet to consider that letter or report as soon as reasonably practicable.\n(2) Following consideration of the letter or report in accordance with paragraph (1) the authority must—\n(a) publish (which must include publication on the authority's website) the audit letter or auditor’s annual report received from the local auditor; and\n(b) make copies available for purchase by any person on payment of such sum as the relevant authority may reasonably require.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 20(1) omitted (30.9.2024) by virtue of The Accounts and Audit (Amendment) Regulations 2024 (S.I. 2024/907), regs. 1(3), 2(6)(b)(i)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 20(1) inserted (30.9.2024) by The Accounts and Audit (Amendment) Regulations 2024 (S.I. 2024/907), regs. 1(3), 2(6)(b)(ii)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 20(1) inserted (30.9.2024) by The Accounts and Audit (Amendment) Regulations 2024 (S.I. 2024/907), regs. 1(3), 2(6)(b)(iii)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 20(2) inserted (30.9.2024) by The Accounts and Audit (Amendment) Regulations 2024 (S.I. 2024/907), regs. 1(3), 2(6)(c)(i)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in reg. 20(2)(a) inserted (30.9.2024) by The Accounts and Audit (Amendment) Regulations 2024 (S.I. 2024/907), regs. 1(3), 2(6)(c)(ii)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in reg. 20 heading inserted (30.9.2024) by The Accounts and Audit (Amendment) Regulations 2024 (S.I. 2024/907), regs. 1(3), 2(6)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/234/regulation/20",
    "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."
}