sch. 2
- Prepare annual accounts with specified disclosures for Scottish charities Any Person
UK Statutory Instrument
1992
United Kingdom
The Charities Accounts (Scotland) Regulations 1992
At a glance
What's here
5 compliance obligations
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 2
- Trustee 1
- Employer 1
- Director or Officer 1
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 2338 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
Trustees also bound by 100 other Acts (top 5 shown)
- The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022 2022 37 duties
- Charities Act 2011 2011 26 duties
- The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 2013 26 duties
- Insolvency (England and Wales) Rules 2016 2016 21 duties
- The Pensions (Northern Ireland) Order 2005 2005 20 duties
Employers also bound by 694 other Acts (top 5 shown)
- The Income Tax (Pay As You Earn) Regulations 2003 2003 236 duties
- Provision and Use of Work Equipment Regulations 1998 1998 120 duties
- TULRCA 1992 1992 72 duties
- Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 1996 52 duties
- Income Tax (Earnings and Pensions) Act 2003 2003 50 duties
Directors and Officers also bound by 425 other Acts (top 5 shown)
- Insolvency (England and Wales) Rules 2016 2016 161 duties
- Companies Act 2006 2006 108 duties
- Insolvency Act 1986 1986 72 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 55 duties
- The Housing Administration (England and Wales) Rules 2018 2018 26 duties
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.
Form and content of statement of accounts
- Prepare and present accounts according to prescribed format Director or Officer
Additional information by way of notes to the accounts
- Include additional notes in accounts as required by Schedule 2 Any Person
Audit
- Get your charity accounts audited if income or spending is over £100,000 Employer
(1) In the case of a recognised body to which...
- Appoint an independent examiner for your charity's accounts each year Trustee
Browse 7 other sections — procedural / definitional / commencement
Citation and commencement
The balance sheet shall:— (a) classify the assets into fixed...
Interpretation
The income and expenditure account shall set out the aggregate...
Alternative statement of accounts for each financial year
Approval of accounts
Keeping of records
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