These Regulations amend The Charities Accounts (Scotland) Regulations 2006 (“the 2006 Regulations”).

Regulation 3 amends regulation 1 of the 2006 Regulations to insert a definition of the Accounts Commission for Scotland, a body established under section 97 of the Local Government (Scotland) Act 1973.

Regulation 4 amends regulation 10 of the 2006 Regulations to allow auditors appointed by the Accounts Commission for Scotland to audit a charity’s statement of account.

Regulation 6 amends regulation 11 of the 2006 Regulations to allow an individual appointed by the Accounts Commission for Scotland to independently examine a charity’s statement of account.