http://www.legislation.gov.uk/uksi/2005/572/contents/made

The Charities (Accounts and Reports) Regulations 2005

Charities

Register of charities

Trustees

King's Printer of Acts of Parliament

2017-06-20

CHARITIES

These Regulations (“the 2005 Regulations”), which extend only to England and Wales, make provision with respect to the accounts of charities, the financial years of a charity, the requirements relating to audit or examination of charity accounts, and the annual reports of charity trustees. The Regulations do not apply to exempt charities, and only the provisions relating to annual reports apply to charitable companies.