Audit of first accounts of new authorities

25.  The accounts for the period ending on 31st March 1974 of—

• any county council, district council or community council;

• any parish council constituted by section 9(4) of the Act or article 6(1) of the New Parishes Order 1973;

• the Parish Meeting of Courteenhall;

• any water authority;

• any joint committee of any such bodies;

• the National Water Council; and

• the committees and officers of any such body,

shall be audited with the corresponding accounts for the financial year beginning on 1st April 1974 and shall be treated for all purposes as if they were accounts for that financial year.