# The Consistent Financial Reporting (England) Regulations 2003, Regulation 4: Reporting duties of governing bodies


The first provision of a financial statement under regulation 3 shall be made in respect of the financial year ending 31 March 2003.

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Source: https://www.legislation.gov.uk/uksi/2003/373/regulation/4 (the official version)
Page: https://openlegislation.uk/consistent-financial-reporting-england-regulations-2003/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.