A: After the completion of the annual audit your parish council MUST publish the "Notice of conclusion of audit and right to inspect the annual return" in accordance with ...

• Section 14 of the AUDIT COMMISSION ACT 1998
• THE ACCOUNTS AND AUDIT REGULATIONS 2003 (SI 2003/533)
• THE ACCOUNTS AND AUDIT (AMENDMENT) REGULATIONS 2006 (2006/564)

The annual return is available for inspection by any local government elector for the area of the council on application to the parish clerk. The notice must state when and where the annual return is available for inspection.

All accounts and supporting documentation must be available for inspection of the councils accounts. It is an offence to obstruct inspection.