{
  "url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2005/introduction",
  "json_url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2005/introduction.json",
  "legislation": "wsi/2005/368",
  "legislation_title": "The Accounts and Audit (Wales) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2005",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "LOCAL GOVERNMENT, WALES\nMade 22 February 2005\nComing into force 1 April 2005\nThe National Assembly for Wales in exercise of the powers conferred on it under sections 13, 32, 105 and 106 of the Local Government Act 2000, sections 39 and 58 of the Public Audit (Wales) Act 2004, and after consulting in accordance with section 39(2) of that Act, the Auditor General for Wales, such associations of local authorities as appear to it to be concerned and such bodies of accountants as appear to it to be appropriate hereby makes the following Regulations —",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2000 c. 22."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2004 c. 23."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2005/368/introduction",
    "retrieved_at": "2026-10-29T00:07:02.342680+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."
}