The Accounts and Audit (Amendment) Regulations 1986
The Secretary of State for the Environment and the Secretary of State for Wales, after consultation with the Audit Commission, such associations of local authorities as appear to them to be concerned and such bodies of accountants as appear to them to be appropriate, in exercise of their powers under sections 23 and 35 of the Local Government Finance Act 1982(a) and of all other powers enabling them in that behalf, hereby make the following regulations:—