# The Consistent Financial Reporting (England) Regulations 2003, Regulation 3: Reporting duties of governing bodies


A governing body shall provide the local education authority with a financial statement by a date determined by the local education authority having regard to the provisions of regulation 5, provided that this regulation shall not apply to a governing body in respect of any financial year in which no school resources were received by that governing body.

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Source: https://www.legislation.gov.uk/uksi/2003/373/regulation/3 (the official version)
Page: https://openlegislation.uk/consistent-financial-reporting-england-regulations-2003/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.