# The Education (Special Schools) Regulations 1994, Paragraph 17: Accounts


(1) In the case of a non-maintained special school—
(a) proper accounts, and proper records in relation to those accounts, shall be kept;
(b) an annual statement of accounts shall be prepared, and
(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.
(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.
(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.

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Source: https://www.legislation.gov.uk/uksi/1994/652/schedule/paragraph/17 (the official version)
Page: https://openlegislation.uk/education-special-schools-regulations-1994/schedule/paragraph-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.