{
  "url": "https://openlegislation.uk/consistent-financial-reporting-england-regulations-2003/regulation-4",
  "json_url": "https://openlegislation.uk/consistent-financial-reporting-england-regulations-2003/regulation-4.json",
  "legislation": "uksi/2003/373",
  "legislation_title": "The Consistent Financial Reporting (England) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/consistent-financial-reporting-england-regulations-2003",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Reporting duties of governing bodies",
  "text": "The first provision of a financial statement under regulation 3 shall be made in respect of the financial year ending 31 March 2003.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/373/regulation/4",
    "retrieved_at": "2026-10-29T06:31:43.570038+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."
}