{
  "url": "https://openlegislation.uk/consistent-financial-reporting-england-regulations-2012/regulation-4",
  "json_url": "https://openlegislation.uk/consistent-financial-reporting-england-regulations-2012/regulation-4.json",
  "legislation": "uksi/2012/674",
  "legislation_title": "The Consistent Financial Reporting (England) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/consistent-financial-reporting-england-regulations-2012",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Reporting duties of governing bodies",
  "text": "The first provision of a financial statement under regulation 3 must be made in respect of the financial year ending 31st March 2012.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 in force at 31.3.2012, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/674/regulation/4",
    "retrieved_at": "2026-10-29T01:38:21.240982+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."
}