{
  "url": "https://openlegislation.uk/broadcasting-act-1990/schedule-19/paragraph-11",
  "json_url": "https://openlegislation.uk/broadcasting-act-1990/schedule-19/paragraph-11.json",
  "legislation": "ukpga/1990/42",
  "legislation_title": "Broadcasting Act 1990",
  "legislation_url": "https://openlegislation.uk/broadcasting-act-1990",
  "path": "schedule/19/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "(1) The Service shall keep proper accounts and proper records in relation to the accounts, and shall prepare in respect of each financial year a statement of accounts in such form as OFCOM may direct.\n(2) The accounts of the Service shall be audited by auditors to be appointed by the Service with the approval of OFCOM .\n(3) A person shall not be qualified to be appointed in pursuance of sub-paragraph (2) unless he is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006.\n(4) The Service shall at all reasonable times upon demand made by OFCOM ... or by any persons authorised by OFCOM ... in that behalf—\n(a) afford to them full liberty to examine the accounts of the Service; and\n(b) furnish them with all forecasts, estimates, information and documents which they may require with respect to the financial transactions and commitments of the Service.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in Sch. 19 substituted (29.12.2003) by Communications Act 2003 (c. 21), s. 411(2), Sch. 15 para. 73(3) (with Sch. 18); S.I. 2003/3142, art. 3(1), Sch. 1 (with art. 11)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 19 substituted (29.12.2003) by Communications Act 2003 (c. 21), s. 411(2), Sch. 15 para. 73(2) (with Sch. 18); S.I. 2003/3142, art. 3(1), Sch. 1 (with art. 11)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 19 para. 11(3) substituted (1.10.1991) by S.I. 1991/1997, reg. 2, Sch. para. 77(7)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 19 para. 11(3) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 1(pp)(iii) (with arts. 6, 11, 12)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 19 para. 11(4) repealed (29.12.2003) Communications Act 2003 (c. 21), s. 411(2), Sch. 15 para. 73(5), Sch. 19(1) (with Sch. 18); S.I. 2003/3142, art. 3(1), Sch. 1 (with art. 11)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 19 para. 11(4) substituted (1.4.1997) by 1996 c. 55, s. 148(1), Sch. 10 Pt. II para. 26(b)(ii); S.I. 1997/1005, art. 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1990/42/schedule/19/paragraph/11",
    "retrieved_at": "2026-10-29T09:42:53.031174+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."
}