xmlns:atom="http://www.w3.org/2005/Atom"
Introductory Text
1.Citation, commencement and interpretation
2.Application of Regulations
3.Financial year
4.Accounting records
5.Submission of statement of account to OSCR
6.Consolidated accounts
7.Connected charities
8.Statement of account - Fully accrued accounts
9.Statement of account - Receipts and payments accounts
10.Annual audit of statement of account
11.Independent examination of statement of account
12.Audit exemption for charities which are companies
13.Access to information for auditors and independent examiners
14.Special case charities
Signature
SCHEDULE 1
Fully Accrued Accounts - Principles
SCHEDULE 2
Receipts and Payments - Annual Report Requirements
SCHEDULE 3
Receipts and Payments Accounts
Explanatory Note