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
Senior employees and relevant police officers
Interpretation
Browse 23 other sections — procedural / definitional / commencement
Citation, commencement and application
Interpretation
Responsibility for internal control
Accounting records and control systems
Internal audit
Review of internal control system
Statement of accounts for Category 1 authorities
Narrative statements
Signing and approval of statement of accounts for Category 1 authorities
Publication of statement of accounts, annual governance statement and narrative statement for Category 1 authorities: financial years 2015-2028
Publication of statement of accounts, annual governance statement and narrative statement for Category 1 authorities : financial years 2028 onwards
Statement of accounts for Category 2 authorities
Signing and approval of statement of accounts for Category 2 authorities
Publication of statement of accounts and annual governance statement for Category 2 authorities
Period for the exercise of public rights
Commencement of the period for the exercise of public rights
Notice of conclusion of audit
Written notice of objection
Summary statement of accounts— Greater London Authority
Joint boards, combined authorities , combined county authorities and National Park authorities
Publication of annual audit letter or auditor’s annual report
Transitory provisions
Revocation and savings
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