Local government

Accounts and Audit Regulations 2003

The Accounts and Audit Regulations are made under section 27 of the Audit Commission Act 1998. They apply to all bodies audited by auditors appointed by the Audit Commission except for NHS bodies and local probation boards; this means that they are applicable to, among others, all major local authorities in England. The Regulations include important provisions on financial management, the form of the annual published accounts, and procedures connected with the approval and publication of the annual accounts and the conduct of the audit.

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