{
  "url": "https://openlegislation.uk/police-reform-act-2002/schedule-2/paragraph-17",
  "json_url": "https://openlegislation.uk/police-reform-act-2002/schedule-2/paragraph-17.json",
  "legislation": "ukpga/2002/30",
  "legislation_title": "Police Reform Act 2002",
  "legislation_url": "https://openlegislation.uk/police-reform-act-2002",
  "path": "schedule/2/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": "Accounts",
  "text": "(1) The Office shall—\n(a) keep proper accounts and proper records in relation to the accounts;\n(b) prepare in respect of each financial year of the Office a statement of accounts in such form as the Secretary of State may direct; and\n(c) send copies of the statement to the Secretary of State and the Comptroller and Auditor General before the end of August in the financial year of the Office following that to which the statement relates.\n(2) The Comptroller and Auditor General shall—\n(a) examine, certify and report on every statement received by him by virtue of this paragraph; and\n(b) lay copies of every such statement, and of his report on it, before Parliament.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in Sch. 2 para. 17 substituted (31.1.2017 for specified purposes, 8.1.2018 in so far as not already in force) by Policing and Crime Act 2017 (c. 3), s. 183(1)(5)(e), Sch. 9 para. 55(17); S.I. 2017/1249, reg. 2 (with reg. 3)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "ukpga/2007/15",
      "affecting_title": "Tribunals, Courts and Enforcement Act 2007"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2007/15",
      "affecting_title": "Tribunals, Courts and Enforcement Act 2007"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/30/schedule/2/paragraph/17",
    "retrieved_at": "2026-10-31T10:30:50.998378+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."
}