{
  "url": "https://openlegislation.uk/education-assisted-places-regulations-1997/regulation-23",
  "json_url": "https://openlegislation.uk/education-assisted-places-regulations-1997/regulation-23.json",
  "legislation": "uksi/1997/1968",
  "legislation_title": "The Education (Assisted Places) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/education-assisted-places-regulations-1997",
  "path": "regulation/23",
  "kind": "regulation",
  "number": "23",
  "heading": "School accounts",
  "text": "(1) The accounts of a school shall—\n(a) if the Secretary of State so requires, be kept in a form specified by him; and\n(b) be audited by an independent person who is eligible under section 25 of the Companies Act 1989 for appointment as a company auditor.\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1989 c. 28."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/1968/regulation/23",
    "retrieved_at": "2026-10-29T11:58:30.287661+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."
}