# The Charities (Accounts and Reports) Regulations 1995, Regulation 3: Form and content of statements of accounts


(1) Subject to regulation 4 below, the requirements as to form and contents of a statement of accounts prepared in accordance with section 42(1) of the 1993 Act are those set out in the following provisions of this regulation.
(2) The statement shall consist of the following, that is to say—
(a) a statement of financial activities which satisfies the requirements set out in Part I of Schedule 1 to these Regulations; and
(b) a balance sheet which satisfies the requirements set out in Part II of that Schedule.
(3) The statement shall be prepared in accordance with the methods and principles specified and referred to in Part III of Schedule 1 to these Regulations.
(4) There shall be provided by way of notes to the accounts the information specified in Part IV of Schedule 1 to these Regulations.
(5) Part V of Schedule 1 to these Regulations shall have effect for the purposes of defining expressions used in that Schedule.
(6) The balance sheet shall be signed by one or more of the charity trustees of the charity, each of whom has been authorised to do so, and shall specify the date on which the accounts to which the statement relates were approved by the charity trustees.

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Source: https://www.legislation.gov.uk/uksi/1995/2724/regulation/3 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-1995/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.