Regulation 18 Notice of conclusion of auditI1
England and Wales
As soon as reasonably possible after conclusion of an audit, a smaller relevant body must display a notice in F1at least one conspicuous place in the area of the body for a period of at least 14 days stating that the audit has been completed and that the last approved relevant accounting statements required by these Regulations and auditor’s report are available for inspection by local government electors on reasonable notice and including—
a statement of the rights conferred on local government electors by section 29 (inspection of statements of accounts and auditors’ reports) of the 2004 Act;
details of the manner in which notice should be given of an intention to exercise the right of inspection; and
if the body has a website, details of where the last approved statement of accounts and auditor’s report can be found on that website.
Annotations
Textual amendments
- F1
Words in reg. 18 substituted (with application in accordance with reg. 1(3) of the amending S.I.) by The Accounts and Audit (Wales) (Amendment) Regulations 2018 (S.I. 2018/91), regs. 1(2), 10