{
  "url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006",
  "json_url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006.json",
  "id": "nisr/2006/89",
  "title": "Local Government (Accounts and Audit) Regulations (Northern Ireland) 2006",
  "short_title": "Local Government (Accounts and Audit) 2006",
  "long_title": "These Regulations are made under Article 24 of the Local Government (Northern Ireland) Order 2005 (the 2005 Order). They make provision with respect to the accounts and audit of local government bodies whose accounts are required to be audited in accordance with Part II of the 2005 Order.",
  "citation": "S.R. 2006/89",
  "type": "nisr",
  "year": "2006",
  "number": "89",
  "version": "current",
  "date": "2006-03-07",
  "revised": true,
  "valid_from": "2015-04-01",
  "extent": "N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006/introduction",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006/regulation-1",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation and application",
      "url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006/regulation-2",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Accounting records and control systems",
      "url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006/regulation-3",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Statement of accounts",
      "url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006/regulation-4",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Approval and signing of statement of accounts",
      "url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006/regulation-5",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Publication of statement of accounts, etc.",
      "url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006/regulation-6",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Appointment of date for the exercise of rights under Articles 17 and 18 of the 2005 Order",
      "url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006/regulation-7",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Public inspection of accounts",
      "url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006/regulation-8",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Alteration of accounts",
      "url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006/regulation-9",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Notice of public rights",
      "url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006/regulation-10",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Written notice of proposed objection",
      "url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006/regulation-11",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Notice of conclusion of audit",
      "url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006/regulation-12",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Publication of annual audit letter",
      "url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006/regulation-13",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Joint committees",
      "url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006/regulation-14",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Extraordinary audit",
      "url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006/regulation-15",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Offences",
      "url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006/regulation-16",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006/signature",
      "extent": "N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006/note",
      "extent": "N.I.",
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-12-10",
      "size": null,
      "url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006/pdf/nisr_20060089_en.pdf",
      "source_url": "https://www.legislation.gov.uk/nisr/2006/89/pdfs/nisr_20060089_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [],
  "changes_made_to": 17,
  "changes_made_to_url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006/changes.json",
  "changes_made_by": 16,
  "changes_made_by_url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/local-government-accounts-and-audit-regulations-northern-ireland-2006/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2006/89",
    "retrieved_at": "2026-10-29T01:48:01.939180+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."
}