PART 5 ANNUAL REPORTS

33 Annual reports: non-parent charity which prepares a statement of accounts
1 This regulation applies to an annual report prepared in accordance with section 68(1) by the charity trustees of a non-parent charity required to prepare a statement of accounts under section 64(1) or Part 15 of the Companies Act 2006.
2 The report on the activities of a charity during the year which is required to be contained in the annual report prepared under section 68(1) must—
(a) comply with regulation 32(2) to (4); and
(b) be prepared in accordance with the methods and principles set out in the SORP.