Scottish Statutory Instrument SI 2006 Scotland

Charities Accounts (Scotland) Regulations 2006

These Regulations provide for the detailed accounting requirements that a charity registered in the Scottish charity register must follow. It applies to charities with a financial year which begins on or after 1st April 2006.

Read it on legislation.gov.uk (opens in a new tab)
Enforced by
OSCR
Status
Amended (in force with amendments)
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person2

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.010 Annual audit of statement of account Regulated
  • Arrange annual audit of charity accounts if thresholds are metAny Person
s.011 Independent examination of statement of account Regulated
  • Appoint a qualified independent examiner for your charity's accountsAny Person
12 other provisions — procedural and definitional
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.012 Audit exemption for charities which are companies
s.013 Access to information for auditors and independent examiners
s.014 Special case charities

Help complying

Guvnor’s practical routes through this instrument.

Setting up a charity in Scotland

End-to-end learning path for setting up a charity in Scotland: understanding OSCR regulation, the charity test, registration, trustee duties, annual reporting and …

Scottish charity compliance quick check

Quick compliance check for Scottish charities registered with OSCR. Covers annual reporting, trustee duties, and the full OSCR compliance checklist.

OSCR annual reporting and charity accounts

How to complete your annual return and file charity accounts with OSCR. Covers the 9-month filing deadline, the online monitoring return, accounting …
1 more guide that reference this instrument
OSCR charity compliance checklist

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.