{
  "url": "https://openlegislation.uk/bank-accounts-directive-miscellaneous-banks-regulations-1991/regulation-4",
  "json_url": "https://openlegislation.uk/bank-accounts-directive-miscellaneous-banks-regulations-1991/regulation-4.json",
  "legislation": "uksi/1991/2704",
  "legislation_title": "The Bank Accounts Directive (Miscellaneous Banks) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/bank-accounts-directive-miscellaneous-banks-regulations-1991",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Preparation of accounts",
  "text": "(1) The directors of a body of persons to which these Regulations apply shall in respect of each financial year of the body prepare such annual accounts and directors' report, and cause to be prepared such auditors' report, as would be required under Part VII of the 1985 Act if the body were a banking company formed and registered under that Act, subject to the provisions of the Schedule to these Regulations.\n(2) The accounts required by paragraph (1) shall be prepared within a period of 7 months beginning immediately after the end of the body’s financial year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2704/regulation/4",
    "retrieved_at": "2026-10-29T14:33:35.013835+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."
}