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 core requirement
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.
Key dates for 2026
In 2026, the first 10 working days of July fall between:
1 July – 14 July 2026 (inclusive, weekdays only)
Your inspection period must include all of these dates.
The available window
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 pitfalls
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.
