{
  "url": "https://openlegislation.uk/children-and-social-work-act-2017/schedule-3/paragraph-18",
  "json_url": "https://openlegislation.uk/children-and-social-work-act-2017/schedule-3/paragraph-18.json",
  "legislation": "ukpga/2017/16",
  "legislation_title": "Children and Social Work Act 2017",
  "legislation_url": "https://openlegislation.uk/children-and-social-work-act-2017",
  "path": "schedule/3/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": null,
  "text": "(1) The regulator must keep proper accounts and proper records in relation to the accounts.\n(2) The regulator must prepare a statement of accounts for each financial year.\n(3) The statement must be in such form as the Secretary of State may direct.\n(4) The regulator must send a copy of the statement to —\n(a) the Secretary of State, and\n(b) the Comptroller and Auditor General,\nwithin the time period directed by the Secretary of State.\n(5) The Comptroller and Auditor General must—\n(a) examine, certify and report on the statement of accounts, and\n(b) send a copy of the certified statement and of the report to the Secretary of State as soon as possible.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 3 para. 18 in force at 1.9.2018 by S.I. 2018/945, reg. 3(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/16/schedule/3/paragraph/18",
    "retrieved_at": "2026-10-29T09:05:34.458876+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."
}