UK Statutory Instrument SI 1995/2724 United Kingdom

The Charities (Accounts and Reports) Regulations 1995

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Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person2

Other Acts binding the same actors

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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.006 Annual audit of charity accounts Regulated
  • Appoint auditor and ensure proper audit report with true-and-fair opinionAny Person
s.007 Independent examination of charity accounts Regulated
  • Independent examiner must report on charity accounts with specified contentAny Person
8 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Interpretation
s.003 Form and content of statements of accounts
s.004 Form and contents: special cases
s.005 Financial year
s.008 Audit and independent examination: supplementary provisions
s.009 Dispensations from audit or examination requirements
s.010 Annual reports
Schedules

Schedules

0 of 10 shown
10 other schedules
s.sch001 The statement of financial activities shall show the total incoming...
s.sch001 The information required by paragraph 1 above shall be analysed...
s.sch001 Subject to paragraph 5 below, the analysis required by paragraph...
s.sch001 The analysis required by paragraph 2(b) above is as follows:...
s.sch001 In the case of any financial year of a charity...
s.sch002 The statement of total return shall show the net gain...
s.sch002 The information required by paragraph 1 above shall be analysed...
s.sch002 In the case of a common investment fund established by...
s.sch002 In respect of any information required by a sub-paragraph of...
s.sch002 In respect of any information required by sub-paragraph (c) of...

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