{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2000",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2000.json",
  "id": "uksi/2000/2868",
  "title": "The Charities (Accounts and Reports) Regulations 2000",
  "short_title": "Charities (Accounts and Reports) 2000",
  "long_title": "These Regulations, which extend only to England and Wales, make new provision with respect to the form and content of the accounts of charities and the annual reports of charity trustees for financial years which begin on or after 1 January 2001. They replace provision made by the Charities (Accounts and Reports) Regulations 1995 (S.I. 1995/2724) (“the 1995 Regulations”). There is an option for trustees to prepare accounts and reports in accordance with the new provision, rather than the 1995 Regulations, for earlier financial years.",
  "citation": "S.I. 2000/2868",
  "type": "uksi",
  "year": "2000",
  "number": "2868",
  "version": "current",
  "date": "2000-10-19",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2000/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2000/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
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      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2000/regulation-2",
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      "path": "regulation/3",
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      "heading": "Form and content of statements of accounts",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2000/regulation-3",
      "extent": null,
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    },
    {
      "path": "regulation/4",
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      "heading": "Audit and independent examination",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2000/regulation-4",
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    },
    {
      "path": "regulation/5",
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      "heading": "Form and content: special cases",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2000/regulation-5",
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    },
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    },
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      "path": "regulation/7",
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      "status": null,
      "parent": null
    },
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      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2000/signature",
      "extent": null,
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    },
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      "path": "schedule",
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      "number": null,
      "heading": "NOTES TO THE ACCOUNTS",
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    },
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    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "rev (saving)",
      "affected_provisions": null,
      "affecting": "uksi/2005/572",
      "affecting_title": "The Charities (Accounts and Reports) Regulations 2005",
      "affecting_provisions": "reg 13"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1993/10",
      "title": "Charities Act 1993 (repealed)",
      "url": "https://openlegislation.uk/charities-act-1993-repealed",
      "provisions": [
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        "section/44",
        "section/45",
        "section/86"
      ]
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  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2000/changes.json",
  "changes_made_by": 4,
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  "instruments_made_under_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2000/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2868",
    "retrieved_at": "2026-10-29T08:11:50.437894+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}