The Accounts and Audit Regulations 2015

Notice of conclusion of audit

This section has no associated Explanatory Memorandum

16.—(1) As soon as reasonably practicable after conclusion of an audit, a relevant authority must publish (which must include publication on the authority’s website) a statement of the matters set out in paragraph (2).

(2) The matters referred to in paragraph (1) are—

(a)a statement—

(i)that the audit has been concluded and that the statement of accounts has been published; and

(ii)of the rights of inspection conferred on local government electors by section 25 of the Act;

(b)the address at which, and the hours during which, those rights may be exercised.

(3) This regulation does not apply to a Category 2 authority with exempt status.