UK Statutory Instrument SI 2015/234 United Kingdom

The Accounts and Audit Regulations 2015

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.

Plus 1 duty on the regulator, Crown ministers and public bodies — folded into the section list below.

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.010 Publication of statement of accounts, annual governance statement and narrative statement for Category 1 authorities : financial years 2028 onwards Regulated
Other duties (1) — Crown / regulator
  • Category 1 authorities must publish accounts and governance statements by 31 JulyLocal authority
22 other provisions — procedural and definitional
s.001 Citation, commencement and application
s.002 Interpretation
s.003 Responsibility for internal control
s.004 Accounting records and control systems
s.005 Internal audit
s.006 Review of internal control system
s.007 Statement of accounts for Category 1 authorities
s.008 Narrative statements
s.009 Signing and approval of statement of accounts for Category 1 authorities
s.009 Publication of statement of accounts, annual governance statement and narrative statement for Category 1 authorities: financial years 2015-2028
s.011 Statement of accounts for Category 2 authorities
s.012 Signing and approval of statement of accounts for Category 2 authorities
s.013 Publication of statement of accounts and annual governance statement for Category 2 authorities
s.014 Period for the exercise of public rights
s.015 Commencement of the period for the exercise of public rights
s.016 Notice of conclusion of audit
s.017 Written notice of objection
s.018 Summary statement of accounts— Greater London Authority
s.019 Joint boards, combined authorities , combined county authorities and National Park authorities
s.020 Publication of annual audit letter or auditor’s annual report
s.021 Transitory provisions
s.022 Revocation and savings
Schedules

Schedules

0 of 3 shown
3 other schedules
s.sch001 Employees and senior police officers with annual remuneration of £50,000 or more
s.sch001 Senior employees and relevant police officers
s.sch001 Interpretation

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