{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2000/regulation-6",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2000/regulation-6.json",
  "legislation": "uksi/2000/2868",
  "legislation_title": "The Charities (Accounts and Reports) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2000",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Audit and independent examination",
  "text": "In relation to a statement of accounts to which regulation 5 applies—\n(a) regulation 6(2)(e) of the 1995 Regulations shall have effect as if, for the reference to regulation 4 of those Regulations, there were substituted a reference to regulation 5 above and as if for the words “incoming resources and application of the resources” there were substituted the words “income and expenditure”; and\n(b) regulation 7(e)(iii) of the 1995 Regulations shall have effect as if, for the reference to regulation 4 of those Regulations, there were substituted a reference to regulation 5 above, and as if for the reference to paragraph 1 of Part III of Schedule 1 to those Regulations, there were substituted a reference to regulation 5(4) above.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2868/regulation/6",
    "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."
}