Scottish Statutory Instrument 2010 Scotland

Charities Accounts (Scotland) Amendment Regulations 2010

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At a glance

Enforced by

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 13 other sections — procedural / definitional / commencement

s.001

Citation, commencement, transitional and saving provision

s.002

Amendments to the Charities Accounts (Scotland) Regulations 2006

s.003

Regulation1(2) (interpretation) is amended as follows— (a) for “consolidated adjustments”...

s.004

In regulation3(7) (financial year), after “three” insert “or more”.

s.005

In regulation6(1) (consolidated accounts), for “consolidated adjustments” substitute “consolidation adjustments”....

s.006

Regulation7 (connected charities) is amended as follows—

s.007

In regulation 8(1) (statement of account – fully accrued accounts)...

s.008

In regulation 9(1) (statement of account – receipts and payments...

s.009

Regulation10 (annual audit of statement of account) is amended as...

s.010

In regulation 11 (independent examination of statement of account) at...

s.011

Regulation12 (audit exemption for charities which are companies) is revoked....

s.012

In regulation14(3) (preparation of statement of account in special cases),...

s.013

In Part1 (information to be shown on the receipts and...

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Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

OSCR

Office of the Scottish Charity Regulator

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