# The Consistent Financial Reporting (England) Regulations 2012, Regulation 4: Reporting duties of governing bodies

Extent: E+W

The first provision of a financial statement under regulation 3 must be made in respect of the financial year ending 31st March 2012.

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Source: https://www.legislation.gov.uk/uksi/2012/674/regulation/4 (the official version)
Page: https://openlegislation.uk/consistent-financial-reporting-england-regulations-2012/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.