http://www.legislation.gov.uk/uksi/1992/2165/regulation/1/made

The Charities Accounts (Scotland) Regulations 1992

Accountancy

King's Printer of Acts of Parliament

2016-04-19

CHARITIES

REGULATION OF CHARITIES, SCOTLAND

These Regulations prescribe the form and content of the statement of accounts of a Scottish charity, the additional information to be provided with them by way of notes, the procedures for their approval, the requirements for their audit or examination, the keeping of their records and the alternative statement of accounts for a charity whose gross income in a year does not exceed £25,000.