{
  "url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2005/regulation-14",
  "json_url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2005/regulation-14.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": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Alteration of accounts",
  "text": "Except with the consent of the auditor, accounts and other documents shall not be altered after the date on which they are first made available for inspection in pursuance of regulation 13.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2005/368/regulation/14",
    "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."
}