{
  "url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2018",
  "json_url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2018.json",
  "id": "wsi/2018/91",
  "title": "The Accounts and Audit (Wales) (Amendment) Regulations 2018",
  "short_title": "Accounts and Audit 2018",
  "long_title": "These Regulations are made under sections 39 and 58(2) of the Public Audit (Wales) Act 2004 (“the 2004 Act”) and amend the Accounts and Audit (Wales) Regulations 2014 (“the 2014 Regulations”).",
  "citation": "W.S.I. 2018/91",
  "type": "wsi",
  "year": "2018",
  "number": "91",
  "version": "current",
  "date": "2018-01-22",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2018/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Title and commencement",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2018/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Amendment of the Accounts and Audit (Wales) Regulations 2014",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2018/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2018/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Statement of accounts",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2018/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Signing, approval and publication of statement of accounts – larger relevant bodies",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2018/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Notice of public rights",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2018/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Notice of conclusion of audit",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2018/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Signing, approval and publication of accounting statements – smaller relevant bodies",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2018/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Notice of public rights",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2018/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Notice of conclusion of audit",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2018/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Extraordinary audit",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2018/regulation-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2018/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2018/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": "Mixed",
      "date": "2018-01-30",
      "size": 1237110,
      "url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2018/pdf/wsi_20180091_mi.pdf",
      "source_url": "https://www.legislation.gov.uk/wsi/2018/91/pdfs/wsi_20180091_mi.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2004/23",
      "title": "Public Audit (Wales) Act 2004",
      "url": "https://openlegislation.uk/public-audit-wales-act-2004",
      "provisions": [
        "section/39",
        "section/58"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2018/changes.json",
  "changes_made_by": 12,
  "changes_made_by_url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2018/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/accounts-and-audit-wales-amendment-regulations-2018/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2018/91",
    "retrieved_at": "2026-10-28T23:24:16.933296+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."
}