# The Charitable Incorporated Organisations (General) Regulations 2012, Regulation 11: Retention of accounting records after amalgamation

Extent: E+W

(1) The charity trustees of a new CIO must preserve the records transferred to it under regulation 10 for at least 6 years from the end of the financial year in which the records were made (“the retention period”).
(2) Subject to paragraph (3), where a new CIO is dissolved within the retention period, the obligation to preserve those records in accordance with this regulation is to continue to be discharged by the persons who were the charity trustees of the new CIO immediately before its dissolution.
(3) Paragraph (2) does not apply if the Commission consents in writing to the records being destroyed or otherwise disposed of.

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Source: https://www.legislation.gov.uk/uksi/2012/3012/regulation/11 (the official version)
Page: https://openlegislation.uk/charitable-incorporated-organisations-general-regulations-2012/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.