21 22 Certificate of Exemption Blackawton PC
21 22 Annual Governance Statement
The statement of accounts will not be audited because the Parish Council has declared itself exempt, unless either a request for an opportunity to question the auditor about the authority’s accounting records under section 26(2) or an objection under The Accounts and Audit Regulations 2015 section 27(1) (the Act,) results in the involvement of the local auditor; and in either of those circumstances the audit will be limited to that required by section 20 of the Act as modified by the Smaller Authorities Regulations.