Charities (Regulation and Administration) (Scotland) Act 2023 (asp 5)

SCHEDULE Further modification of the 2005 Act

Reports from auditors etc.

14 (1) Section 46 (duty of auditors etc. to report matters to OSCR) of the 2005 Act is modified as follows.

(2) In subsection (2), in the closing words, after “report” insert “in writing”.