Part 8

Charity accounts, reports and returns
CHAPTER 4

Annual reports and returns and public access to accounts etc.

Annual reports etc.

Charity trustees to prepare annual reports
162
1
The charity trustees of a charity must prepare in respect of each financial year of the charity an annual report containing—
a
such a report by the trustees on the activities of the charity during that year, and
b
such other information relating to the charity or to its trustees or officers,
as may be prescribed by regulations made by the Secretary of State.
2
Regulations under subsection (1) may in particular make provision—
a
for any such report as is mentioned in subsection (1)(a) to be prepared in accordance with such principles as are specified or referred to in the regulations;
b
enabling the Commission to dispense with any requirement prescribed by virtue of subsection (1)(b)—
i
in the case of a particular charity or a particular class of charities, or
ii
in the case of a particular financial year of a charity or of any class of charities.
Pt. 8 applied (with modifications) (2.1.2013) by The Charitable Incorporated Organisations (Insolvency and Dissolution) Regulations 2012 (S.I. 2012/3013), regs. 1, 41
Words in s. 162(1) substituted (9.11.2016) by The Transfer of Functions (Elections, Referendums, Third Sector and Information) Order 2016 (S.I. 2016/997), art. 1(2), Sch. 2 para. 25(2)(y) (with art. 12)
S. 162(1) applied (1.1.2018) by The Charitable Incorporated Organisations (Conversion) Regulations 2017 (S.I. 2017/1232), regs. 1(1), 14