{
  "url": "https://openlegislation.uk/draft-government-resources-and-accounts-act-2000-audit-of-public-bodies-order-2004/note",
  "json_url": "https://openlegislation.uk/draft-government-resources-and-accounts-act-2000-audit-of-public-bodies-order-2004/note.json",
  "legislation": "ukdsi/2004/0110494105",
  "legislation_title": "The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2004",
  "legislation_url": "https://openlegislation.uk/draft-government-resources-and-accounts-act-2000-audit-of-public-bodies-order-2004",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This notice is not part of the Order)\nThis Order provides that the Comptroller and Auditor General will audit the accounts of the Hearing Aid Council, beginning with the accounts for the 2003–04 financial year. The Hearing Aid Council was established by the Hearing Aid Council Act 1968 (1968 c. 50).\nThe Order also requires the Comptroller and Auditor General to lay before Parliament the audited accounts of the Hearing Aid Council, together with his report on those accounts.\nThe Order also amends the Fisheries Act 1981 (1981 c. 29) in so far as it relates to the financial year from which the Comptroller and Auditor General will audit the statements of accounts which the Sea Fish Industry Authority is required to prepare under sections 11 and 16 of that Act. The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 (S.I. 2003/1326) provides for the Comptroller and Auditor General to audit the statements of accounts for subsequent financial years.\nA full regulatory impact assessment has not been produced for this instrument as it has no impact of the costs of business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2004/0110494105/note",
    "retrieved_at": "2026-10-30T15:23:49.624857+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."
}