Exercise of Public Rights 2026: A practical guide for parish and town councils

Each year, parish and town councils must provide a period for local electors to inspect accounts and supporting records. This Exercise of Public Rights is a statutory requirement under the Accounts and Audit Regulations 2015, and setting the correct dates is essential for compliance.

The rules are straightforward but precise:

• The period must be 30 working days
• It must include the first 10 working days of July
• It must be formally set and published with the Notice of Public Rights and AGAR documents

Working days exclude weekends and bank holidays—this is a common area where mistakes occur.

The timeframe for local councils:

For the 2026 Exercise, your inspection period must include the first 10 working days of July: 1 July – 14 July 2026 (inclusive, weekdays only)

This July requirement creates a fixed framework within which councils must operate. For 2026:

• Earliest start date: Monday 1 June 2026
• Latest start date: Wednesday 1 July 2026

This means all compliant periods will fall within 1 June – 11 August 2026.

What this means in practice?

Councils can choose dates that suit their timetable, provided the July requirement is met. In practice, most periods will fall:

• Mid-June to late July, or
• Late June to early August

The latest possible option is:

• 1 July – 11 August 2026

Practical Steer:

The recommended approach is to start the period as soon as practicable after AGAR approval.

This helps avoid unnecessary pressure later and reflects good governance practice.

Common Pitfall:

Typical issues include:

• Using calendar days instead of working days
• Missing part of the required July period
• Publishing incorrect or unclear dates
• Starting before AGAR approval

Final Note:

Getting the dates right ensures a smooth process and demonstrates transparency.

ALCA is more than happy to check proposed dates for the Exercise of Public Rights, so please do make contact using the ALCA Helpdesk.