2.Amendments to the Charities Accounts (Scotland) Regulations 2006
3.Regulation1(2) (interpretation) is amended as follows— (a) for “consolidated adjustments”...
4.In regulation3(7) (financial year), after “three” insert “or more”.
5.In regulation6(1) (consolidated accounts), for “consolidated adjustments” substitute “consolidation adjustments”....
7.In regulation 8(1) (statement of account – fully accrued accounts)...
8.In regulation 9(1) (statement of account – receipts and payments...
9.Regulation10 (annual audit of statement of account) is amended as...
10.In regulation 11 (independent examination of statement of account) at...
11.Regulation12 (audit exemption for charities which are companies) is revoked....
12.In regulation14(3) (preparation of statement of account in special cases),...