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The Charities Accounts (Scotland) Regulations 2006
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- Scottish Statutory Instruments
- 2006 No. 218
- Regulation 4
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Accounting records
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4.—(1) The charity trustees shall, for the purpose of these regulations and the 2005 Act, ensure that accounting records are kept in respect of the charity which are sufficient to show and explain the transactions of the charity and which–
(a)disclose at any time, the financial position of the charity at that time; and
(b)enable them to ensure that any statement of account prepared under regulation 8 or 9 complies with the requirements of those regulations.
(2) The accounting records shall in particular contain–
(a)entries showing from day to day all sums of money received and expended by the charity, and the matters in respect of which the receipt and expenditure takes place; and
(b)a record of the assets and liabilities of the charity.
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