{
  "url": "https://openlegislation.uk/police-federation-scotland-regulations-2013/regulation-18",
  "json_url": "https://openlegislation.uk/police-federation-scotland-regulations-2013/regulation-18.json",
  "legislation": "ssi/2013/86",
  "legislation_title": "The Police Federation (Scotland) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/police-federation-scotland-regulations-2013",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Accounts and audit",
  "text": "(1) The joint central committee must—\n(a) keep proper accounts and proper records in relation to the accounts; and\n(b) as soon as practicable after the end of each yearly period ending on 31st March—\n(i) prepare a statement of accounts in respect of that period;\n(ii) send a copy of the statement of accounts to an independent auditor for auditing; and\n(iii) provide a copy of the statement of accounts, and the independent auditor’s report on those accounts, to the Scottish Ministers.\n(2) In this regulation, “independent auditor” means a person who—\n(a) is eligible for appointment as a statutory auditor under Chapter 2 of Part 42 of the Companies Act 2006; and\n(b) if the appointment were an appointment as a statutory auditor, would not be prohibited from acting by section 1214 of that Act (independence requirement).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2006 c.46; Chapter 2 of Part 42 was relevantly amended by regulations 4, 5 and 6 of the Statutory Auditors and Third Country Auditors Regulations 2007 (S.I. 2007/3494)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2013/86/regulation/18",
    "retrieved_at": "2026-10-28T21:40:32.345823+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."
}