{
  "url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2014",
  "json_url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2014.json",
  "id": "wsi/2014/3362",
  "title": "The Accounts and Audit (Wales) Regulations 2014",
  "short_title": "Accounts and Audit 2014",
  "long_title": "These Regulations make provision with respect to the accounts and audit of bodies whose accounts are required to be audited in accordance with section 39 of the Public Audit (Wales) Act 2004 (“the 2004 Act”) other than a local probation board for an area in Wales or a Welsh probation trust. The bodies who are subject to these Regulations are: county and county borough councils (and their committees and joint committees); community councils; fire and rescue authorities; National Park authorities; police and crime commissioners; chief constables; port health authorities; internal drainage boards; and conservation boards.",
  "citation": "W.S.I. 2014/3362",
  "type": "wsi",
  "year": "2014",
  "number": "3362",
  "version": "current",
  "date": "2014-12-22",
  "revised": true,
  "valid_from": "2022-05-05",
  "extent": "E+W",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2014/introduction",
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "Introductory",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Title, commencement and application",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2014/regulation-1",
      "extent": "E+W",
      "status": null,
      "parent": "part/1"
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      "heading": "Interpretation",
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      "extent": "E+W",
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "Specification of Bodies and Proper Practices",
      "url": null,
      "extent": "E+W",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
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      "number": "3",
      "heading": "Specification of internal drainage boards and port health authorities",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2014/regulation-3",
      "extent": "E+W",
      "status": null,
      "parent": "part/2"
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      "heading": "Financial Management and Internal Control",
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      "parent": null
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      "extent": "E+W",
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      "path": "regulation/6",
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      "heading": "Accounting records and control systems",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2014/regulation-6",
      "extent": "E+W",
      "status": null,
      "parent": "part/3"
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    {
      "path": "regulation/7",
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      "heading": "Internal audit",
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      "extent": "E+W",
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      "parent": "part/3"
    },
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      "number": "4",
      "heading": "Published Accounts and Audit – Larger Relevant Bodies",
      "url": null,
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      "status": null,
      "parent": null
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      "heading": "Signing, approval and publication of statement of accounts",
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      "extent": "E+W",
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/10A",
      "kind": "regulation",
      "number": "10A",
      "heading": "Modifications for the year ending on 31 March 2018",
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      "path": "regulation/10B",
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      "number": "10B",
      "heading": "Modifications for county and county borough councils for years ending on 31 March 2019 and 31 March 2020",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2014/regulation-10B",
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      "path": "regulation/11",
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      "heading": "Procedure for public inspection of accounts",
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      "status": null,
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    {
      "path": "regulation/13",
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      "number": "13",
      "heading": "Notice of conclusion of audit",
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    {
      "path": "part/5",
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      "number": "5",
      "heading": "Published Accounts and Audit – Smaller Relevant Bodies",
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      "status": null,
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Accounting statements",
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      "extent": "E+W",
      "status": null,
      "parent": "part/5"
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    {
      "path": "regulation/15",
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    {
      "path": "regulation/15A",
      "kind": "regulation",
      "number": "15A",
      "heading": "Modifications for committees of county or county borough councils",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2014/regulation-15A",
      "extent": null,
      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Procedure for public inspection of accounts",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2014/regulation-16",
      "extent": "E+W",
      "status": null,
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    },
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      "path": "regulation/17",
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      "number": "17",
      "heading": "Notice of public rights",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2014/regulation-17",
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      "status": null,
      "parent": "part/5"
    },
    {
      "path": "regulation/18",
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      "number": "18",
      "heading": "Notice of conclusion of audit",
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      "status": null,
      "parent": null
    },
    {
      "path": "regulation/19",
      "kind": "regulation",
      "number": "19",
      "heading": "Internal drainage boards",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2014/regulation-19",
      "extent": "E+W",
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "regulation/20",
      "kind": "regulation",
      "number": "20",
      "heading": "Joint committees etc.",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2014/regulation-20",
      "extent": "E+W",
      "status": null,
      "parent": "part/6"
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    {
      "path": "regulation/20A",
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      "number": "20A",
      "heading": "Corporate joint committees",
      "url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2014/regulation-20A",
      "extent": null,
      "status": null,
      "parent": "part/6"
    },
    {
      "path": "part/7",
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      "number": "7",
      "heading": "Audit Procedure",
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      "path": "regulation/21",
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      "heading": "Appointment of date for the exercise of rights of electors",
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