{
  "url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2005/regulation-20",
  "json_url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2005/regulation-20.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/20",
  "kind": "regulation",
  "number": "20",
  "heading": "Extraordinary audit",
  "text": "Where, under section 37 of the 2004 Act, the Auditor General for Wales directs an auditor to hold an extraordinary audit of accounts of a local government body, the body, shall —\n(a) in the case of a body to which regulation 10(2) applies, give notice by advertisement, and\n(b) in the case of a body to which regulation 11(2) applies or which is referred to in regulation 11(3), display a notice in a conspicuous place or places in the area of the body,\nconcerning the right of any local government elector for the area to which the accounts relate to attend before the auditor and make objections to any of those accounts.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "word substituted",
      "affecting": "wsi/2013/1466",
      "affecting_title": "The Public Audit (Wales) Act 2013 (Commencement, Consequential Amendments, Transitional and Saving Provisions) (Wales) Order 2013"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2005/368/regulation/20",
    "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."
}