The Charities Accounts (Scotland) Amendment Regulations 2010
1Citation, commencement, transitional and saving provision
2Amendments to the Charities Accounts (Scotland) Regulations 2006
3Regulation1(2) (interpretation) is amended as follows— (a) for “consolidated adjustments”...
4In regulation3(7) (financial year), after “three” insert “or more”.
5In regulation6(1) (consolidated accounts), for “consolidated adjustments” substitute “consolidation adjustments”....
6Regulation7 (connected charities) is amended as follows—
7In regulation 8(1) (statement of account – fully accrued accounts)...
8In regulation 9(1) (statement of account – receipts and payments...
9Regulation10 (annual audit of statement of account) is amended as...
10In regulation 11 (independent examination of statement of account) at...
11Regulation12 (audit exemption for charities which are companies) is revoked....
12In regulation14(3) (preparation of statement of account in special cases),...
13In Part1 (information to be shown on the receipts and...

2010 No. 287

Charities

The Charities Accounts (Scotland) Amendment Regulations 2010

Made

Laid before the Scottish Parliament

Coming into force in accordance with regulation 1

The Scottish Ministers make the following Regulations in exercise of the powers conferred by section 44(4) and (5) and section 103(2) of the Charities and Trustee Investment (Scotland) Act 20051 and all other powers enabling them to do so.