UK Statutory Instrument 1992 United Kingdom

The Charities Accounts (Scotland) Regulations 1992

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5 compliance obligations

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.

sch. 2

sch. 2

  • Prepare annual accounts with specified disclosures for Scottish charities
s.004

Form and content of statement of accounts

  • Prepare and present accounts according to prescribed format
s.005

Additional information by way of notes to the accounts

  • Include additional notes in accounts as required by Schedule 2
s.007

Audit

  • Get your charity accounts audited if income or spending is over £100,000
s.008

(1) In the case of a recognised body to which...

  • Appoint an independent examiner for your charity's accounts each year
Browse 7 other sections — procedural / definitional / commencement
s.001

Citation and commencement

s.002

Interpretation

s.003

Alternative statement of accounts for each financial year

s.006

Approval of accounts

s.009

Keeping of records

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