# The Education (Non-Maintained Special Schools) (England) Regulations 1999, Paragraph 17: Accounts


(1) Proper accounts, and proper records in relation to those accounts, shall be kept by the relevant person.
(2) An annual statement of accounts shall be prepared by or on behalf of the relevant person.
(3) The accounts and annual statement shall be audited by an auditor eligible for appointment as a company auditor under section 25 of the Companies Act 1989.
(4) If the Secretary of State so directs, he shall be furnished with a copy of the annual statement of accounts for any year or years specified in his direction and the auditor’s report in respect of that or those years.
(5) A copy of the annual statement of accounts for the last year for which it is available shall, on request, be furnished to any local authority which arranges for pupils to attend the school.

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Source: https://www.legislation.gov.uk/uksi/1999/2257/schedule/paragraph/17 (the official version)
Page: https://openlegislation.uk/education-non-maintained-special-schools-england-regulations-1999/schedule/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.