The Accounts and Audit (Passenger Transport Executives and the London Transport Executive) Regulations 1983
The Secretary of State for Transport, after consultation with the Audit Commission for Local Authorities in England and Wales, with such associations of local authorities as appear to him to be concerned and with such bodies of accountants as appear to him to be appropriate, in exercise of his powers under sections 23, 31 and 35 of the Local Government Finance Act 1982(a) and of all other powers enabling him in that behalf, hereby makes the following regulations:-