# The Charitable Incorporated Organisations (Conversion) Regulations 2017, Regulation 13: Pre-conversion accounting records


Section 131 of the 2011 Act (preservation of accounting records) applies to the charity trustees of a conversion CIO as if the accounting records in respect of the company for the period up to the date of the conversion were made for the purposes of section 130 (accounting records) of that Act.

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Source: https://www.legislation.gov.uk/uksi/2017/1232/regulation/13 (the official version)
Page: https://openlegislation.uk/charitable-incorporated-organisations-conversion-regulations-2017/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.