The Accounts and Audit (England) Regulations 2011

1. Introductory Text

2. PART 1 Introductory

   1. 1. Citation, commencement and application

   2. 2. Interpretation

   3. 3. Revocations

3. PART 2 Financial management and internal control

   1. 4. Responsibility for financial management

   2. 5. Accounting records and control systems

   3. 6. Internal audit

4. PART 3 Published accounts and audit – larger relevant bodies

   1. 7. Statement of accounts

   2. 8. Signing, approval and publication of statement of accounts

   3. 9. Procedure for public inspection of accounts

   4. 10. Notice of public rights

   5. 11. Notice of conclusion of audit

5. PART 4 Published accounts and audit - smaller relevant bodies

   1. 12. Accounting statements

   2. 13. Signing, approval and publication of accounting statements

   3. 14. Procedure for public inspection of accounts

   4. 15. Notice of public rights

   5. 16. Notice of conclusion of audit

6. PART 5 Particular authorities

   1. 17. Passenger Transport Executives

   2. 18. Internal drainage boards

   3. 19. Summary statement of accounts – Greater London Authority

   4. 20. Joint committees etc

7. PART 6 Audit procedure

   1. 21. Appointment of date for the exercise of rights of electors

   2. 22. Public inspection of accounts

   3. 23. Alteration of accounts

   4. 24. Notice of public rights

   5. 25. Written notice of objection

   6. 26. Notice of conclusion of audit

   7. 27. Publication of annual audit letter

   8. 28. Extraordinary audit

8. Signature

9. 1. SCHEDULE

10. Explanatory Note