UK Statutory Instrument
1995
United Kingdom
The Charities (Accounts and Reports) Regulations 1995
At a glance
What's here
2 compliance obligations
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 2
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 2337 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
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.
Schedules
Browse 10 other Schedules — structural / supplementary
The information required by paragraph 1 above shall be analysed...
Subject to paragraph 5 below, the analysis required by paragraph...
The analysis required by paragraph 2(b) above is as follows:...
In the case of any financial year of a charity...
The statement of total return shall show the net gain...
The information required by paragraph 1 above shall be analysed...
In the case of a common investment fund established by...
In respect of any information required by a sub-paragraph of...
In respect of any information required by sub-paragraph (c) of...
Annual audit of charity accounts
- Appoint auditor and ensure proper audit report with true-and-fair opinion Any Person
Independent examination of charity accounts
- Independent examiner must report on charity accounts with specified content Any Person
Browse 8 other sections — procedural / definitional / commencement
Citation and commencement
Interpretation
Form and content of statements of accounts
Form and contents: special cases
Financial year
Audit and independent examination: supplementary provisions
Dispensations from audit or examination requirements
Annual reports
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