//
© 2026 Zoe. All rights reserved.
Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.
Commonwealth legislation
This Act has been repealed and is no longer in force. It is retained for historical reference.
This law sets a strict financial rulebook for how the Commonwealth manages funds in London: all payments route through the Official Secretary, duties are split among officers to prevent fraud, and money must be pre‑allocated into a London Trust Fund before spending.
It mandates detailed ledgers, twice‑monthly reconciliations, monthly reports to Melbourne, controls on cheques and bank accounts, prohibition on mixing private funds, and marine insurance—ensuring accountability for taxpayer money managed overseas.
Want the full deep dive?
Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.
Direct links to the current provisions in London Account Regulations.
Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.
STATUTORY RULES.
1913. No. 59.
LONDON ACCOUNT REGULATIONS UNDER THE AUDIT ACT 1901-1912.
I, THE GOVERNOR-GENERAL in and over the Commonwealth of Australia, acting with the advice of the Federal Executive Council, hereby make the within London Account Regulations under the Audit Act 1901-1912 to come into operation forthwith. Such Regulations shall supersede the Provisional London Account Regulations (Statutory Rules 1910, No. 98, and 1911, No. 7), under the said Act, made on the 31st day of October, One thousand nine hundred and ten, and the 31st day of January, One thousand nine hundred and eleven.
Dated this 21st day of February, One thousand nine hundred and thirteen.
DENMAN,
Governor-General.
By His Excellency’s Command,
JOSIAH THOMAS,
For the Treasurer.
C.788.—Price 8d.
INDEX TO LONDON ACCOUNT REGULATIONS.
<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><tbody><tr style="height:1pt"><td style="width:87.28%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p style="font-size:9pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:12.72%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="BodyText20" style="text-indent:0pt; line-height:normal; font-size:9pt; background-color:transparent"><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">Clause No.</span></p></td></tr><tr style="height:1pt"><td style="width:87.28%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="BodyText20" style="text-indent:0pt; text-align:left; line-height:normal; font-size:9pt; background-color:transparent"><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">Accountant may not be also Paying Officer ...</span><span style="width:189.45pt; font-family:'Lucida Console', monospace; display:inline-block">..................................</span></p></td><td style="width:12.72%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="BodyText20" style="text-indent:0pt; line-height:normal; font-size:9pt; background-color:transparent"><span class="BodyText1" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">16</span></p></td></tr><tr style="height:1pt"><td style="width:87.28%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="BodyText20" style="text-indent:18pt; text-align:left; line-height:normal; font-size:9pt; background-color:transparent"><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">„</span><span style="width:28.26pt; text-indent:0pt; display:inline-block"> </span><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">to keep a Ledger, Order Book, Register of Accounts, and Journal</span><span style="width:69.97pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">............</span></p></td><td style="width:12.72%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="BodyText20" style="text-indent:0pt; line-height:normal; font-size:9pt; background-color:transparent"><span class="BodyText1" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">19</span><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline"> (</span><span class="BodytextBatang0" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">c</span><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">)</span></p></td></tr><tr style="height:1pt"><td style="width:87.28%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="BodyText20" style="text-indent:18pt; text-align:left; line-height:normal; font-size:9pt; background-color:transparent"><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">„</span><span style="width:28.26pt; text-indent:0pt; display:inline-block"> </span><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">to prepare accounts </span><span style="width:231.93pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">..........................................</span></p></td><td style="width:12.72%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="BodyText20" style="text-indent:0pt; line-height:normal; font-size:9pt; background-color:transparent"><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">19 (</span><span class="BodytextBatang0" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">a</span><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">)</span></p></td></tr><tr style="height:1pt"><td style="width:87.28%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="BodyText20" style="text-indent:18pt; text-align:left; line-height:normal; font-size:9pt; background-color:transparent"><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">„</span><span style="width:28.26pt; text-indent:0pt; display:inline-block"> </span><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">to check and initial accounts </span><span style="width:199.44pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">....................................</span></p></td><td style="width:12.72%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="BodyText20" style="text-indent:0pt; line-height:normal; font-size:9pt; background-color:transparent"><span class="BodyText1" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">19</span><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline"> (</span><span class="BodytextBatang0" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">b</span><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">)</span></p></td></tr><tr style="height:6.2pt"><td rowspan="2" style="width:87.28%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="BodyText20" style="margin-left:72pt; text-indent:-54pt; text-align:left; line-height:normal; font-size:9pt; background-color:transparent"><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">„</span><span style="width:28.26pt; text-indent:0pt; display:inline-block"> </span><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">to complete the certificate of every account in respect of the manner of payment of the account</span><span style="width:4.4pt; text-indent:0pt; display:inline-block"></span></p></td><td style="width:12.72%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:bottom; background-color:#ffffff"><p style="text-align:center; font-size:9pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:6.15pt"><td style="width:12.72%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:bottom; background-color:#ffffff"><p style="text-align:center; font-size:9pt"><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">23</span></p></td></tr><tr style="height:1pt"><td style="width:87.28%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="BodyText20" style="text-indent:18pt; text-align:left; line-height:normal; font-size:9pt; background-color:transparent"><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">,,</span><span style="width:27.75pt; text-indent:0pt; display:inline-block"> </span><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">to record all a</span><span class="BodytextBatang1" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">uthorities </span><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">for payment into bank accounts</span><span style="width:104.71pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">...................</span></p></td><td style="width:12.72%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="BodyText20" style="text-indent:0pt; line-height:normal; font-size:9pt; background-color:transparent"><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">23</span></p></td></tr><tr style="height:1pt"><td style="width:87.28%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="BodyText20" style="text-indent:18pt; text-align:left; line-height:normal; font-size:9pt; background-color:transparent"><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">„</span><span style="width:28.26pt; text-indent:0pt; display:inline-block"> </span><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">to audit Commonwealth accounts in London </span><span style="width:141.68pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">..........................</span></p></td><td style="width:12.72%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="BodyText20" style="text-indent:0pt; line-height:normal; font-size:9pt; background-color:transparent"><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">19 (</span><span class="BodytextBatang2" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">d</span><span class="BodytextBatang3" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">),</span><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline"> 45</span></p></td></tr><tr style="height:1pt"><td style="width:87.28%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="BodyText20" style="text-indent:18pt; text-align:left; line-height:normal; font-size:9pt; background-color:transparent"><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">,,</span><span style="width:27.75pt; text-indent:0pt; display:inline-block"> </span><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">to examine Bank Account and compare with Bank Pass Book</span></p></td><td style="width:12.72%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="BodyText20" style="text-indent:0pt; line-height:normal; font-size:9pt; background-color:transparent"><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">45 (</span><span class="BodytextBatang0" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">a</span><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">), 45(</span><span class="BodytextBatang0" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">e</span><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">)</span></p></td></tr><tr style="height:1pt"><td style="width:87.28%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="BodyText20" style="text-indent:18pt; text-align:left; line-height:normal; font-size:9pt; background-color:transparent"><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">,,</span><span style="width:27.75pt; text-indent:0pt; display:inline-block"> </span><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">to reconcile balance of Bank Pass Book with balance of Bank Account</span><span style="width:49.48pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">.........</span></p></td><td style="width:12.72%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p style="text-align:center; font-size:9pt"><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">45 (</span><span class="BodytextBatang0" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">d</span><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">)</span></p></td></tr><tr style="height:1pt"><td style="width:87.28%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="BodyText20" style="text-indent:18pt; text-align:left; line-height:normal; font-size:9pt; background-color:transparent"><span class="BodytextBatang2" style="font-family:'Times New Roman', serif; font-size:9pt; font-style:normal; letter-spacing:normal; vertical-align:baseline">„</span><span style="width:28.26pt; text-indent:0pt; display:inline-block"> </span><span class="BodytextBatang" style="font-family:'Times New Roman', serif; font-size:9pt; letter-spacing:normal; vertical-align:baseline">to inspect and examine vouchers </span><span style="width:184.44pt; text-indent:0pt; font-family:'Lucida Console', monospace; display:inline-block">..................................</span></p></td><td style="width:12.72%; padding-right:0.5pt; padding-left:0.5pt; vertical-align:top; background-color:#ffffff"><p class="BodyText20" style="text-indent:0pt; line-hei
This is an opening excerpt, not the complete document.