# The Education (Assisted Places) Regulations 1997, 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 him; and
(b) be audited by an independent person who is eligible under section 25 of the Companies Act 1989 for appointment as a company 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.

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Source: https://www.legislation.gov.uk/uksi/1997/1968/regulation/23 (the official version)
Page: https://openlegislation.uk/education-assisted-places-regulations-1997/regulation-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.