10.—(1) Subject to paragraph (3), as soon as reasonably possible after conclusion of an audit, and in any event before the 30 September immediately following the end of a year, a local government body to which paragraph (2) below applies shall —
(a)publish by means other than merely by reference in the documents of meetings, committees or sub–committees of the body, the statement of accounts prepared in accordance with regulation 7 together with any certificate, opinion, or report issued, given or made by the auditor under sections 23(2) and 33 of the 2004 Act before the date of publication, or, if publication takes place prior to the conclusion of the audit and no such opinion has been given, together with a declaration and explanation of the fact that at the date of publication the auditor has given no opinion, and
(b)keep copies available for purchase by any person on payment of such sum as the local government body may reasonably require.
(2) This paragraph applies to —
(a)a local government body to which regulation 7(3) applies; and
(b)a local government body referred to in regulation 7(4) in relation to the accounts for a period referred to in that regulation.
(3) The reference in paragraph (1) to “the 30 September” shall be read in respect of the year ending with 31 March 2006 as a reference to “31 October”.