UK Statutory Instrument 2015 United Kingdom

The Accounts and Audit Regulations 2015

At a glance

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.

Schedules

Browse 3 other Schedules — structural / supplementary
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

Browse 23 other sections — procedural / definitional / commencement
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.010

Publication of statement of accounts, annual governance statement and narrative statement for Category 1 authorities : financial years 2028 onwards

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

Explore more

Browse legislation

Find other UK business legislation with related guidance.