The Accounts and Audit (Wales) (Amendment) Regulations 2018

Signing, approval and publication of statement of accounts – larger relevant bodies

5.—(1) In regulation 10 (signing, approval and publication of statement of accounts)—

(a) in paragraph (1), for “30 June” substitute “31 May”;

(b) in paragraph (2), for “30 September” substitute “31 July”.

(2) After regulation 10 insert—

“Modifications for the year ending on 31 March 2018

10A.   In relation to the year ending on 31 March 2018, regulation 10 applies with the following modifications—

(a) paragraph (1) is to be read as if for “31 May” there were substituted “30 June”;

(b) paragraph (2) is to be read as if for “31 July” there were substituted “30 September”.

Modifications for county and county borough councils for years ending on 31 March 2019 and 31 March 2020

10B.— (1) The modifications set out in this regulation have effect in relation to the accounts of a county or county borough council.

(2) In relation to the years ending on 31 March 2019 and 31 March 2020 regulation 10 applies with the following modifications—

(a) paragraph (1) is to be read as if for “31 May” there were substituted “15 June”;

(b) paragraph (2) is to be read as if for “31 July” there were substituted “15 September”.”