The end-of-year accounts are produced in April, following the end of the financial year on 31 March. Once the Internal Audit has been undertaken, the parish council has to complete and adopt the governance statements and accounting statements and the accompanying documents required for external audit. The Annual Return and documents are then sent for External Audit. The first period of Public Rights (to view the unaudited accounts) starts in June/July, while the External Audit is undertaken. Once the report from the External Auditor has been received, a second period of Public Rights (to view the audited accounts) then occurs. The audit process for the 2018-19 accounts starts on 3 June..