# The Financial Transparency (EC Directive) Regulations 2009, Regulation 7: Retention of separate accounts


An undertaking required to maintain separate accounts under regulation 6(1) shall retain the separate accounts for a period of five years starting on the last day of the financial year to which those accounts relate.

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Source: https://www.legislation.gov.uk/uksi/2009/2331/regulation/7 (the official version)
Page: https://openlegislation.uk/financial-transparency-ec-directive-regulations-2009/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.