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Regulation 23 School accounts

Original text. Later amendments are not shown.

(1)

The accounts of a school shall—

(a)

if the Secretary of State so requires, be kept in a form specified by him;

(b)

be audited by an independent auditor.

(2)

At the request of the Secretary of State, a school shall furnish him with copies of their accounts for such periods as he may specify together with copies of the auditor’s certificate relating thereto.