{
  "url": "https://openlegislation.uk/education-reform-act-1988/section-135",
  "json_url": "https://openlegislation.uk/education-reform-act-1988/section-135.json",
  "legislation": "ukpga/1988/40",
  "legislation_title": "Education Reform Act 1988",
  "legislation_url": "https://openlegislation.uk/education-reform-act-1988",
  "path": "section/135",
  "kind": "section",
  "number": "135",
  "heading": "Inspection of accounts.",
  "text": "(1) The accounts of—\n(a) any university;\n(b) any higher education corporation; ...\n(c) any designated institution within the meaning of section 129A of this Act or\n(d) any registered higher education provider of a description prescribed by regulations made for the purposes of section 39(1) of the Higher Education and Research Act 2017\nshall be open to the inspection of the Comptroller and Auditor General.\n(2) In the case of any higher education corporation or of any such institution as is mentioned in subsection (1)(a), (c) or (d) above—\n(a) the power conferred by subsection (1) above; and\n(b) the powers under sections 6 and 8 of the National Audit Act 1983 (examinations into the economy, efficiency and effectiveness of certain bodies and access to documents and information) conferred on the Comptroller and Auditor General by virtue of section 6(3)(c) of that Act;\nshall be exercisable only in, or in relation to accounts or other documents which relate to, any financial year in which expenditure is incurred by the corporation, or by the governing body of the institution in question, in respect of which financial support has been given to them under section 65 of the Further and Higher Education Act 1992 or section 39 or 97 of the Higher Education and Research Act 2017.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 135(1)(b) omitted (1.8.2019) by virtue of The Higher Education and Research Act 2017 (Further Implementation etc.) Regulations 2019 (S.I. 2019/1027), regs. 1, 3(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 135(1)(c) substituted (6. 5. 1992) by Further and Higher Education Act 1992 (c. 13), s. 93(1), Sch. 8 Pt. I para. 36(a); S.I. 1992/831, art. 2, Sch. 1."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 135(1)(d) and word inserted (1.8.2019) by The Higher Education and Research Act 2017 (Further Implementation etc.) Regulations 2019 (S.I. 2019/1027), regs. 1, 3(2)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 135(2) substituted (1.8.2019) by The Higher Education and Research Act 2017 (Further Implementation etc.) Regulations 2019 (S.I. 2019/1027), regs. 1, 3(3)(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 135(2) substituted (1. 4. 1993) by Further and Higher Education Act 1992 (c. 13), s. 93(1), Sch. 8 Pt. I para. 36(b); S.I. 1992/831, art. 2, Sch.3."
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 135(2) inserted (1.8.2019) by The Higher Education and Research Act 2017 (Further Implementation etc.) Regulations 2019 (S.I. 2019/1027), regs. 1, 3(3)(b)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1983 c. 44."
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 135(2) modified by S.I. 1993/563 art. 2(b)(i), Sch.1 as amended (19.4.1993) by S.I. 1993/870, art.2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/40/section/135",
    "retrieved_at": "2026-10-29T09:47:49.452107+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."
}