{
  "url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2014/regulation-23",
  "json_url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2014/regulation-23.json",
  "legislation": "wsi/2014/3362",
  "legislation_title": "The Accounts and Audit (Wales) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2014",
  "path": "regulation/23",
  "kind": "regulation",
  "number": "23",
  "heading": "Alteration of accounts",
  "text": "Except with the consent of the auditor, accounts and other documents must not be altered after the date on which they are first made available for inspection in pursuance of either regulation 11 or regulation 16.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 23 in force at 31.3.2015, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2014/3362/regulation/23",
    "retrieved_at": "2026-10-28T23:36:05.615261+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."
}