{
  "url": "https://openlegislation.uk/government-resources-and-accounts-act-2000/section-24",
  "json_url": "https://openlegislation.uk/government-resources-and-accounts-act-2000/section-24.json",
  "legislation": "ukpga/2000/20",
  "legislation_title": "Government Resources and Accounts Act 2000",
  "legislation_url": "https://openlegislation.uk/government-resources-and-accounts-act-2000",
  "path": "section/24",
  "kind": "section",
  "number": "24",
  "heading": "Advisory board.",
  "text": "(1) Before—\n(a) issuing directions under section 5(2), or\n(b) determining the form and content of accounts under section 9,\nthe Treasury shall consult a group of persons who appear to the Treasury to be appropriate to advise on financial reporting principles and standards.\n(2) Before selecting a group for the purpose of subsection (1) the Treasury shall consult the Comptroller and Auditor General.\n(3) Where a group is consulted under subsection (1) in a particular year, the Treasury shall arrange for the group to prepare a report for that year—\n(a) summarising the activities of the group for the purpose of the consultation, and\n(b) dealing with such other matters as the group consider appropriate.\n(4) Where a report is prepared under subsection (3), the Treasury shall arrange for it to be laid before the House of Commons.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/20/section/24",
    "retrieved_at": "2026-10-29T09:20:55.419018+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."
}