UK Statutory Instrument 1996 United Kingdom

The Accounts and Audit Regulations 1996

View on legislation.gov.uk (opens in a new tab) Ask Guv about this Act

At a glance

What's here

1 compliance obligation

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.011

Appointment of date for the exercise of rights of electors

  • Set a date for electors to inspect accounts and notify the relevant body
Browse 29 other sections — procedural / definitional / commencement
s.001

Citation and commencement

s.002

Interpretation and application

s.003

Revocation

s.004

Accounting records and control systems

s.005

Internal audit

s.006

Statement of accounts

s.007

Other accounting statements

s.008

Signing and approval of statement of accounts

s.009

Publication of statement of accounts etc.

s.010

Statement of costs of specified activities

s.012

Public inspection of accounts

s.013

Alteration of accounts

s.014

Notice of public rights

s.015

Written notice of proposed objection

s.016

Notice of conclusion of audit

s.017

Joint committees

s.018

Extraordinary audit

s.019

Offences

Read the full Act on legislation.gov.uk (opens in a new tab)

Explore more

Browse legislation

Find other UK business legislation with related guidance.