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The Charities Accounts (Scotland) Regulations 2006
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- Scottish Statutory Instruments
- 2006 No. 218
- Regulation 7
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7.—(1) Connected charities may prepare accounts collated into a single document to send to OSCR.
(2) Where connected charities prepare accounts collated into a single document, the document shall contain the information required by regulation 8 or 9 for each charity, depending on which regulation the charity with the highest gross income in the financial year is required to follow.
(3) Where connected charities prepare accounts in accordance with paragraphs (1) and (2), the charities shall not also be required to prepare and send to OSCR separate accounts for each charity in accordance with regulation 8 or 9.
(4) Where connected charities prepare accounts collated into a single document, the accounts shall be audited in accordance with regulation 10 or independently examined in accordance with regulation 11, depending on which regulation the charity with the highest gross income is required to follow.
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