{
  "url": "https://openlegislation.uk/legal-services-scotland-act-2010/section-22",
  "json_url": "https://openlegislation.uk/legal-services-scotland-act-2010/section-22.json",
  "legislation": "asp/2010/16",
  "legislation_title": "Legal Services (Scotland) Act 2010",
  "legislation_url": "https://openlegislation.uk/legal-services-scotland-act-2010",
  "path": "section/22",
  "kind": "section",
  "number": "22",
  "heading": "Accounting and auditing",
  "text": "Practice rules must—\n(a) require licensed providers to keep in place proper accounting and auditing procedures,\n(b) include provision corresponding to that applying under sections 35 to 37 (accounts rules) of the 1980 Act in relation to an incorporated practice.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 22 in force at 1.4.2011 by S.S.I. 2011/180, art. 3, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2010/16/section/22",
    "retrieved_at": "2026-10-29T20:15:19.904135+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."
}