{
  "url": "https://openlegislation.uk/accounts-and-audit-regulations-2015/regulation-3",
  "json_url": "https://openlegislation.uk/accounts-and-audit-regulations-2015/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Responsibility for internal control",
  "text": "A relevant authority must ensure that it has a sound system of internal control which—\n(a) facilitates the effective exercise of its functions and the achievement of its aims and objectives;\n(b) ensures that the financial and operational management of the authority is effective; and\n(c) includes effective arrangements for the management of risk.",
  "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/3",
    "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."
}