Scottish Statutory Instrument 2006 Scotland

Charities Accounts (Scotland) Regulations 2006

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OSCR

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What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Browse 14 other sections — procedural / definitional / commencement
s.001

Citation, commencement and interpretation

s.002

Application of Regulations

s.003

Financial year

s.004

Accounting records

s.005

Submission of statement of account to

s.006

Consolidated accounts

s.007

Connected charities

s.008

Statement of account - Fully accrued accounts

s.009

Statement of account - Receipts and payments accounts

s.010

Annual audit of statement of account

s.011

Independent examination of statement of account

s.012

Audit exemption for charities which are companies

s.013

Access to information for auditors and independent examiners

s.014

Special case charities

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Enforcement and responsible bodies

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OSCR

Office of the Scottish Charity Regulator

Registers and regulates Scottish charities. Maintains the Scottish Charity Register. Investigates concerns about charity governance and misconduct.

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