{
  "url": "https://openlegislation.uk/civil-aviation-authority-auditing-of-accounts-order-1984/note",
  "json_url": "https://openlegislation.uk/civil-aviation-authority-auditing-of-accounts-order-1984/note.json",
  "legislation": "uksi/1984/65",
  "legislation_title": "The Civil Aviation Authority (Auditing of Accounts) Order 1984",
  "legislation_url": "https://openlegislation.uk/civil-aviation-authority-auditing-of-accounts-order-1984",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "This Order, which comes into operation on 24th February 1984, modifies section 15(1)(c) and (2) of the Civil Aviation Act 1982. Section 15(1)(c) required the Civil Aviation Authority (“the CAA”) before the end of November each year to send copies of the statement of accounts which it is under a duty to prepare in respect of each accounting year to the Secretary of State and Comptroller and Auditor General and section 15(2) required the Comptroller and Auditor General to examine, certify and report on each such statement and to lay copies of the statement and report before each House of Parliament.\nThe Order modifies these provisions by substituting a requirement that the accounts which the CAA is under a duty to keep and the statement of accounts which it is under a duty to prepare pursuant to section 15(1)(a) and (b) of the Act shall be audited by auditors appointed annually by the Secretary of State after consultation with the CAA and it also makes provision as to the qualifications of the auditors which may be appointed. It requires the CAA to send a copy of the statement to the Secretary of State together with a copy of any report made by the auditors on the statement or the accounts and it also requires the Secretary of State to lay a copy of any such documents which he receives before each House of Parliament.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1984/65/note",
    "retrieved_at": "2026-10-29T17:51:58.602509+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."
}