http://www.legislation.gov.uk/id/uksi/2003/533

http://www.legislation.gov.uk/uksi/2003/533/regulation/17/made

The Accounts and Audit Regulations 2003

Local government

Councils

Accountancy

Auditing

Expenditure

King's Printer of Acts of Parliament

2015-04-30

LOCAL GOVERNMENT, ENGLAND

These Regulations are made under section 27 of the Audit Commission Act 1998 and section 134 of the Greater London Authority Act 1999. They make provision with respect to the accounts and audit of bodies whose accounts are required to be audited in accordance with Part II of the Audit Commission Act 1998 (other than health service bodies, local probation boards and Passenger Transport Executives). They also make provision in respect of the summary statement of accounts that the Greater London Authority is required to prepare under section 134 of the Greater London Authority Act 1999.

The Accounts and Audit Regulations 2003

reg 7A

The Accounts and Audit (Amendment)(England) Regulations 2006

reg 8

The Accounts and Audit Regulations 2003

reg. 7A(2)(b)

The Local Government (Early Termination of Employment) (Discretionary Compensation) (England and Wales) Regulations 2006

Sch. 1

para. 4

reg. 11(5)

reg. 1(2)

The Accounts and Audit Regulations 2003

reg 7B

The Accounts and Audit (Amendment) (England) Regulations 2009

regs 2

The Accounts and Audit Regulations 2003

reg 17

The Accounts and Audit (Amendment) (England) Regulations 2009

regs 2

The Accounts and Audit Regulations 2003

reg 17

The Accounts and Audit (Amendment) (England) Regulations 2009

regs 2

The Accounts and Audit Regulations 2003

Regulations

The Local Government (Structural Changes) (Further Transitional and Supplementary Provision and Miscellaneous Amendments) Regulations 2009

reg. 9(4)

reg. 1(2)

reg. 1(1)

The Accounts and Audit Regulations 2003

Regulations

The Local Government (Structural Changes) (Further Transitional and Supplementary Provision and Miscellaneous Amendments) Regulations 2009

reg. 10(2)

reg. 1(2)

reg. 1(1)

Regulations

Sch.

The Accounts and Audit Regulations 2003

The Accounts and Audit (England) Regulations 2011

Written notice of proposed objection17

1

Any written notice of a proposed objection given in pursuance of section 16(2) of the 1998 Act shall state the facts on which the local government elector proposes to rely, and contain, so far as possible—

a

particulars of any item of account which is alleged to be contrary to law, and

b

particulars of any matter in respect of which it is proposed that the auditor could make a report under section 8 of that Act.

2

In relation to relevant bodies to which Part III of the Local Government Act 2000 applies29, paragraph (1) shall apply in respect of matters occurring before such a body first adopted a code of conduct under that Act or such a code was first applied to it, with the addition of particulars of any person from whom it is alleged that the auditor should certify under section 18 of the 1998 Act30 that a sum or amount of loss or deficiency is due and the sum of that amount.