General requirements as to accounts and audit General requirements as to accounts and audit England and Wales Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 1 para. 15(1)(b) words inserted by Housing Act 2004 Sch. 11 para. 15(2) Sch. 1 para. 15(4) words inserted by Housing Act 2004 Sch. 11 para. 15(3) Sch. 1 para. 4(2)(c) words substituted by Tribunals, Courts and Enforcement Act 2007 Sch. 16 para. 10 Sch. 1 para. 23(6) words repealed by Criminal Justice Act 2003 Sch. 37 Pt. 9 Sch. 1 para. 24(6) words repealed by Criminal Justice Act 2003 Sch. 37 Pt. 9 16Paragraph 16 General requirements as to accounts and audit