# The Accounts and Audit (Wales) Regulations 2014, Regulation 14: Accounting statements

Extent: E+W

A smaller relevant body must prepare for each year accounting statements in accordance with these Regulations and proper practices.

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Source: https://www.legislation.gov.uk/wsi/2014/3362/regulation/14 (the official version)
Page: https://openlegislation.uk/accounts-and-audit-wales-regulations-2014/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.