Welsh Statutory Instrument 2014 United Kingdom

The Accounts and Audit (Wales) Regulations 2014

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

At a glance

What's here

1 compliance obligation

Who this Act binds

Plus 1 non-business duty on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.

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.021

Appointment of date for the exercise of rights of electors

Other duties (1) — Crown / regulator
  • The auditor must set a date for electors to inspect documents and object Statutory regulator
Browse 33 other sections — procedural / definitional / commencement
s.001

Title, commencement and application

s.002

Interpretation

s.003

Specification of internal drainage boards and port health authorities

s.004

Proper practices

s.005

Responsibility for internal control and financial management

s.006

Accounting records and control systems

s.007

Internal audit

s.008

Statement of accounts

s.009

Declaration of remuneration

s.010

Signing, approval and publication of statement of accounts

s.010

Modifications for the year ending on 31 March 2018

s.010

Modifications for county and county borough councils for years ending on 31 March 2019 and 31 March 2020

s.011

Procedure for public inspection of accounts

s.012

Notice of public rights

s.013

Notice of conclusion of audit

s.014

Accounting statements

s.015

Signing, approval and publication of accounting statements

s.015

Modifications for committees of county or county borough councils

s.016

Procedure for public inspection of accounts

s.017

Notice of public rights

s.018

Notice of conclusion of audit

s.019

Internal drainage boards

s.020

Joint committees etc.

s.020

Corporate joint committees

s.022

Public inspection of accounts

s.023

Alteration of accounts

s.024

Notice of public rights

s.025

Written notice of objection

s.026

Notice of conclusion of audit

s.027

Publication of annual audit letter

s.028

Extraordinary audit

s.029

Amendment to the Local Authorities (Executive Arrangements) (Functions and Responsibilities) (Wales) Regulations 2007

s.030

Revocation and saving of instruments

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.