# The Education (Grant-maintained Schools) (Finance) Regulations 1990, Paragraph 3


Requirements as to audit and inspection of the governing body’s accounts, including, in particular, requirements as to–
(a) the procedure to be adopted in appointing and replacing auditors;
(b) any qualifications the auditors are to possess;
(c) the duration of auditors' appointments;
(d) the frequency of audits;
(e) the functions which are to be performed by the auditors in respect of the school;
(f) the inspection of accounts and supporting records on request by any person authorised by the Secretary of State; and
(g) examinations by persons authorised by the Secretary of State or the Comptroller and Auditor General into the economy, efficiency and effectiveness with which the governing body of the school have used their resources in discharging their functions.

---
Source: https://www.legislation.gov.uk/uksi/1990/549/schedule/4/paragraph/3 (the official version)
Page: https://openlegislation.uk/education-grant-maintained-schools-finance-regulations-1990/schedule-4/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.