UK Statutory Instrument SI 1996/590 United Kingdom

The Accounts and Audit Regulations 1996

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.011 Appointment of date for the exercise of rights of electors Regulated
  • Set a date for electors to inspect accounts and notify the relevant bodyAny Person
29 other provisions — procedural and definitional
s.001 Citation and commencement
s.001 (1) In this Schedule— “the 1988 Act” means the Local... (opens in a new tab)
s.002 Interpretation and application
s.002 (1) Subject to paragraph 3 below, the information specified for... (opens in a new tab)
s.003 Revocation
s.003 Paragraph 2 above does not apply to a body mentioned... (opens in a new tab)
s.004 Accounting records and control systems
s.004 Social services functions within the meaning of section 3 of... (opens in a new tab)
s.005 Internal audit
s.005 Housing (opens in a new tab)
s.006 Statement of accounts
s.006 Waste collection and disposal. (opens in a new tab)
s.007 Other accounting statements
s.007 Public transport, parking and highways. (opens in a new tab)
s.008 Signing and approval of statement of accounts
s.008 Economic development and functions under the planning Acts (within the... (opens in a new tab)
s.009 Publication of statement of accounts etc.
s.009 Environmental health, sport and recreation, parks and open spaces, cemeteries... (opens in a new tab)
s.010 Statement of costs of specified activities
s.010 Electoral registration, registration of births, marriages and deaths, civic ceremonies,... (opens in a new tab)
s.011 Flood defence, coast protection, allotments and smallholdings, consumer protection, libraries,... (opens in a new tab)
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

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.