{
  "url": "https://openlegislation.uk/education-special-schools-regulations-1994/schedule/paragraph-17",
  "json_url": "https://openlegislation.uk/education-special-schools-regulations-1994/schedule/paragraph-17.json",
  "legislation": "uksi/1994/652",
  "legislation_title": "The Education (Special Schools) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/education-special-schools-regulations-1994",
  "path": "schedule/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": "Accounts",
  "text": "(1) In the case of a non-maintained special school—\n(a) proper accounts, and proper records in relation to those accounts, shall be kept;\n(b) an annual statement of accounts shall be prepared, and\n(c) 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.\n(2) If the Secretary of Stateso directs in the case of such a school, 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 year or those years.\n(3) A copy of the annual statement of accounts for such a school, 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1989 c. 40."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/652/schedule/paragraph/17",
    "retrieved_at": "2026-10-29T13:37:54.867740+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."
}