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Law Reform (Miscellaneous Provisions) (Scotland) Act 1990
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Law Reform (Miscellaneous Provisions) (Scotland) Act 1990, Section 4 is up to date with all changes known to be in force on or before 16 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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4 Duty to keep accounting records.S
(1)The persons concerned in the management or control of every recognised body shall ensure that there are kept in respect of the body, accounting records which are sufficient to show and explain the body’s transactions and which are such as to—
(a)disclose with reasonable accuracy, at any time, the financial position of the body at that time; and
(b)enable them to ensure that any statement of accounts prepared under section 5 of this Act complies with the requirements of that section.
(2)The accounting records shall in particular contain—
(a)entries showing from day to day all sums of money received and expended by the body, and the matters in respect of which the receipt and expenditure takes place; and
(b)a record of the assets and liabilities of the body.
(3)The accounting records which are required by this section to be kept in respect of a recognised body shall be preserved, without prejudice to any requirement of any other enactment or rule of law, for six years from the date on which they are made.
(4)The Secretary of State may, by regulations—
(a)prescribe requirements as to the places where and the persons by whom the accounting records of recognised bodies, including bodies which have been wound up or have ceased to be active, are to be kept; and
(b)provide that such class or classes of recognised body as may be prescribed shall be exempt from such requirements of this section and section 5 of this Act as may be prescribed.
Commencement Information
I1S. 4 wholly in force; s. 4(4) in force at 4.7.1992 and s. 4 wholly in force at 30.9.1992 see s. 75(2) and S.I. 1992/1599, arts.3,6, Schs. 1, 4.
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