{
  "url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2007/regulation-2",
  "json_url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2007/regulation-2.json",
  "legislation": "wsi/2007/388",
  "legislation_title": "Accounts and Audit (Wales) (Amendment) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2007",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Accounts and Audit (Wales) Regulations 2005",
  "text": "For paragraph (1) of Regulation 7 (Statement of accounts) of the Accounts and Audit (Wales) Regulations 2005 substitute—\n“(1) A body to which paragraphs (3) and (4) apply must prepare in accordance with proper practices in relation to accounts a statement of accounts for each year, prefaced by an explanatory foreword, which must include such of the following accounting statements as are relevant to the functions of the body—\n(a) housing revenue account;\n(b) firefighters' pension fund, if any\n(c) any other statements relating to each and every other fund in relation to which the body is required by any statutory provision to keep a separate account.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2005/368 (W34)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2007/388/regulation/2",
    "retrieved_at": "2026-10-29T00:01:47.319167+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."
}