{
  "url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2014/regulation-28",
  "json_url": "https://openlegislation.uk/accounts-and-audit-wales-regulations-2014/regulation-28.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/28",
  "kind": "regulation",
  "number": "28",
  "heading": "Extraordinary audit",
  "text": "(1) Where, under section 37 of the 2004 Act, the Auditor General for Wales holds an extraordinary audit of accounts of a relevant body, the body must display a notice on its website and in at least one conspicuous place in the area of the body, concerning the right of any local government elector for the area to which the accounts relate to make objections to any of those accounts.\n(2) Where the auditor referred to in paragraph (1) is the Auditor General for Wales, the reference to the Auditor General directing an auditor to hold an extraordinary audit is to be read as the Auditor General for Wales holding an extraordinary audit.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 28(1) 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), 11"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 28 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/28",
    "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."
}