Regulation 23 School accounts
(1)
The accounts of a school shall
(a)
if the Secretary of State so requires, be kept in a form specified by her;
(b)
be audited by an independent person who is eligible under section 25 of the Companies Act 1989f1 for appointment as a company auditor.
(2)
At the request of the Secretary of State, a school shall furnish her with copies of their accounts for such periods as she may specify together with copies of the auditor’s certificate relating thereto.
Annotations
Footnotes
- f1