{
  "url": "https://openlegislation.uk/accounts-and-audit-regulations-2015/regulation-9",
  "json_url": "https://openlegislation.uk/accounts-and-audit-regulations-2015/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Signing and approval of statement of accounts for Category 1 authorities",
  "text": "(1) The responsible financial officer for a Category 1 authority must, on behalf of that authority, in the following order—\n(a) sign and date the statement of accounts, and confirm that they are satisfied that it presents a true and fair view of—\n(i) the financial position of the authority at the end of the financial year to which it relates; and\n(ii) that authority's income and expenditure for that financial year;\n(b) commence the period for the exercise of public rights in accordance with regulations 14 and 15; and\n(c) notify the local auditor of the date on which that period was so commenced.\n(2) Subject to paragraph (3), a Category 1 authority must, following the conclusion of the period for the exercise of public rights in regulation 14, in the following order—\n(a) consider, either by way of a committee or by the members meeting as a whole, the statement of accounts;\n(b) approve the statement of accounts by a resolution of that committee or meeting;\n(c) ensure that the statement of accounts is signed and dated by the person presiding at the committee or meeting at which that approval is given.\n(3) The responsible financial officer for a Category 1 authority must re-confirm on behalf of that authority that they are satisfied that the statement of accounts presents a true and fair view of—\n(a) the financial position of the authority at the end of the financial year to which it relates; and\n(b) that authority's income and expenditure for that financial year,\nbefore that authority approves it.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Reg. 9 modified (26.11.2018) by The Local Government (Boundary Changes) Regulations 2018 (S.I. 2018/1128), regs. 1(1), 21(2)(c) (with reg. 1(2)(3))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/234/regulation/9",
    "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."
}