UK Statutory Instrument SI 1992/2165 United Kingdom

The Charities Accounts (Scotland) Regulations 1992

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Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person2 Trustee1 Employer1 Director or Officer1

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
Trustee — also bound by 104 other Acts
Charities Act 2011 27 duties
Employer — also bound by 682 other Acts
TULRCA 1992 72 duties
Director or Officer — also bound by 429 other Acts
Companies Act 2006 126 duties

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.

sch. 2 sch. 2 Regulated
  • Prepare annual accounts with specified disclosures for Scottish charitiesAny Person
s.004 Form and content of statement of accounts Regulated
  • Prepare and present accounts according to prescribed formatDirector or Officer
s.005 Additional information by way of notes to the accounts Regulated
  • Include additional notes in accounts as required by Schedule 2Any Person
s.007 Audit Regulated
  • Get your charity accounts audited if income or spending is over £100,000Employer
s.008 (1) In the case of a recognised body to which... Regulated
  • Appoint an independent examiner for your charity's accounts each yearTrustee
7 other provisions — procedural and definitional
s.001 Citation and commencement
s.001 The balance sheet shall:— (a) classify the assets into fixed... (opens in a new tab)
s.002 Interpretation
s.002 The income and expenditure account shall set out the aggregate... (opens in a new tab)
s.003 Alternative statement of accounts for each financial year
s.006 Approval of accounts
s.009 Keeping of records

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