{
  "url": "https://openlegislation.uk/education-assisted-places-scotland-regulations-2001/regulation-32",
  "json_url": "https://openlegislation.uk/education-assisted-places-scotland-regulations-2001/regulation-32.json",
  "legislation": "ssi/2001/222",
  "legislation_title": "The Education (Assisted Places) (Scotland) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/education-assisted-places-scotland-regulations-2001",
  "path": "regulation/32",
  "kind": "regulation",
  "number": "32",
  "heading": "School accounts",
  "text": "A participating school shall keep proper accounts and shall, at the request of the Scottish Ministers, furnish them with copies of accounts for such period or periods as they may require duly audited by an independent auditor together with copies of the auditor’s certificate relating thereto.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2001/222/regulation/32",
    "retrieved_at": "2026-10-28T22:46:15.109905+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."
}