The Accounts and Audit Regulations 2015

  1. Introductory Text

  2. PART 1 Introductory

    1. 1.Citation, commencement and application

    2. 2.Interpretation

  3. PART 2 Internal control

    1. 3.Responsibility for internal control

    2. 4.Accounting records and control systems

    3. 5.Internal audit

    4. 6.Review of internal control system

  4. PART 3 Published accounts and audit – Category 1 authorities

    1. 7.Statement of accounts for Category 1 authorities

    2. 8.Narrative statements

    3. 9.Signing and approval of statement of accounts for Category 1 authorities

    4. 10.Publication of statement of accounts, annual governance statement and narrative statement for Category 1 authorities

  5. PART 4 Published accounts and audit – Category 2 authorities

    1. 11.Statement of accounts for Category 2 authorities

    2. 12.Signing and approval of statement of accounts for Category 2 authorities

    3. 13.Publication of statement of accounts and annual governance statement for Category 2 authorities

  6. PART 5 Inspection and notice procedure

    1. 14.Period for the exercise of public rights

    2. 15.Commencement of the period for the exercise of public rights

    3. 16.Notice of conclusion of audit

    4. 17.Written notice of objection

  7. PART 6 Miscellaneous

    1. 18.Summary statement of accounts— Greater London Authority

    2. 19.Joint boards, combined authorities and National Park authorities

    3. 20.Publication of annual audit letter

    4. 21.Transitory provisions

    5. 22.Revocation and savings

  8. Signature

    1. SCHEDULE 1

      Employee and police officer remuneration

      1. 1.Employees and senior police officers with annual remuneration of £50,000 or more

      2. 2.Senior employees and relevant police officers

      3. 3.Interpretation

    2. SCHEDULE 2

      Revocations

  10. Explanatory Note