http://www.legislation.gov.uk/uksi/2003/533/regulation/3/made

The Accounts and Audit Regulations 2003

Local government

Councils

Accountancy

Auditing

Expenditure

King's Printer of Acts of Parliament

2015-04-30

LOCAL GOVERNMENT, ENGLAND

These Regulations are made under section 27 of the Audit Commission Act 1998 and section 134 of the Greater London Authority Act 1999. They make provision with respect to the accounts and audit of bodies whose accounts are required to be audited in accordance with Part II of the Audit Commission Act 1998 (other than health service bodies, local probation boards and Passenger Transport Executives). They also make provision in respect of the summary statement of accounts that the Greater London Authority is required to prepare under section 134 of the Greater London Authority Act 1999.