http://www.legislation.gov.uk/uksi/2008/629/contents/made

The Charities (Accounts and Reports) Regulations 2008

Charities

Register of charities

Liabilities

Trustees

en

King's Printer of Acts of Parliament

2017-06-27

CHARITIES

These Regulations (“the 2008 Regulations”), which extend only to England and Wales, make provision in respect of the preparation and scrutiny of accounts prepared by charities and the preparation of annual reports by charities. These Regulations also make provision for the preparation and scrutiny of group accounts and the preparation of group annual reports by parent charities. These Regulations do not apply to exempt charities.