Charities Accounts (Scotland) Regulations 2006 (S.S.I. 2006/218)
This section has no associated Explanatory Memorandum
35. In regulation 10(2) of the Charities Accounts (Scotland) Regulations (annual accounts of charity), for “eligible to act as an auditor in terms of section 25 of the Companies Act 1989” substitute “eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006”.