Signing, approval and publication of accounting statements
13. (1) A smaller relevant body must ensure that the accounting statements required by regulation 12 are prepared in accordance with these Regulations.
(2) Before the approval referred to in paragraph (3) is given, the responsible financial officer of a relevant body must—
(a)in a case where the body has prepared a statement of accounts, sign and date the statement of accounts, and certify that it presents a true and fair view of the financial position of the body at the end of the year to which it relates and of that body’s income and expenditure for that year;
(b)in a case where the body has prepared a record of receipts and payments, sign and date that record, and certify that it properly presents that body’s receipts and payments for the year to which the record relates; or
(c)in any other case, sign and date the income and expenditure account and statement of balances, and certify that they present fairly the financial position of the body at the end of the year to which they relate and that body’s income and expenditure for that year.
(3) A smaller relevant body must, no later than 30th June—
(a)consider the accounting statements by the members meeting as a whole;
(b)following that consideration, approve the accounting statements for submission to the auditor by a resolution of the body; and
(c)following approval, ensure that the accounting statements are signed and dated by the person presiding at the meeting at which that approval was given.
(4) A smaller relevant body must, no later than 30th September in the year immediately following the end of the year to which the statement relates, either—
(a)publish the accounting statements by means other than solely by reference in the minutes of meetings, together with any certificate, opinion, or report issued, given or made by the auditor under section 9 (general report) of the 1998 Act; or
(b)display a notice containing the documents mentioned in sub-paragraph (a) in a conspicuous place or places in the area of the body for a period of at least 14 days.
(5) A smaller relevant body must keep copies of the documents mentioned in paragraph (4)(a) for purchase by any person on payment of a reasonable sum.