The Charities Accounts (Scotland) Regulations 1992

Form and content of statement of accounts

4.—(1) A recognised body shall ensure that there shall be shown:—

(a) in the statement of accounts:—

(i) the duration of the financial year to which they relate and the immediately preceeding financial year; and

(ii) in respect of every item stated in them the corresponding amount for the financial year immediately preceeding that to which they relate;

(b) in respect of the balance sheet and income and expenditure account of such recognised body which has not elected in terms of section 5(3) of the Act the information referred to in Part 1 of Schedule 1 to these Regulations;

(c) in respect of the statement of balances and receipts and payments account of such recognised body which has elected in terms of section 5(3) of the Act the information referred to in Part 2 of Schedule 1 to these Regulations; and

(d) in respect of the report the information referred to in Part 3 of Schedule 1 to these Regulations.

(2) A recognised body shall ensure that the report shall be approved by the trustees and signed by one of their number on their behalf and as authorised by them; and every copy of the report which is circulated, published or issued shall state the name of the person who signed the report.