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

Accounting records and control systems

This sectionnoteType=Explanatory Memorandum has no associated

5.  In regulation 5 (accounting records and control systems)—

(a)in paragraph (1), for “and (4) and” substitute “and (4), and,”;

(b)in paragraph (1), for “this paragraph or” substitute “this paragraph,”; and

(c)in paragraph (1), omit from “maintained” to “proper practices and”.