{
  "url": "https://openlegislation.uk/theatres-trust-act-1976/schedule/paragraph-14",
  "json_url": "https://openlegislation.uk/theatres-trust-act-1976/schedule/paragraph-14.json",
  "legislation": "ukpga/1976/27",
  "legislation_title": "Theatres Trust Act 1976",
  "legislation_url": "https://openlegislation.uk/theatres-trust-act-1976",
  "path": "schedule/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "The trustees shall keep proper accounts of all sums received or paid by them and proper records in relation to those accounts, and the accounts for each financial year of the Trust shall be audited by an auditor or auditors appointed by the trustees.\nNo person shall be appointed under this paragraph unless he is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. para. 14: 2nd paragraph substituted (1.10.1991) by S.I. 1991/1997, reg. 2, Sch. para.28 (with reg. 4)."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. para. 14 substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 1(p) (with arts. 6, 11, 12)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1976/27/schedule/paragraph/14",
    "retrieved_at": "2026-10-29T10:30:15.472894+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."
}