# The Consistent Financial Reporting (England) Regulations 2012, Regulation 5: Reporting duties of local authorities

Extent: E+W

The local authority must provide the Secretary of State with any financial statement provided to them in accordance with regulation 3 by the third Friday in the July following the financial year in respect of which the statement is made.

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Source: https://www.legislation.gov.uk/uksi/2012/674/regulation/5 (the official version)
Page: https://openlegislation.uk/consistent-financial-reporting-england-regulations-2012/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.