{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005.json",
  "id": "uksi/2005/572",
  "title": "The Charities (Accounts and Reports) Regulations 2005",
  "short_title": "Charities (Accounts and Reports) 2005",
  "long_title": "These Regulations (“the 2005 Regulations”), which extend only to England and Wales, make provision with respect to the accounts of charities, the financial years of a charity, the requirements relating to audit or examination of charity accounts, and the annual reports of charity trustees. The Regulations do not apply to exempt charities, and only the provisions relating to annual reports apply to charitable companies.",
  "citation": "S.I. 2005/572",
  "type": "uksi",
  "year": "2005",
  "number": "572",
  "version": "current",
  "date": "2005-03-07",
  "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-2005/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Form and contents of statements of accounts",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Form and contents of statements of accounts: investment funds",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Form and contents of statements of accounts: special case charities",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Financial year",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Annual audit of charity accounts",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Independent examination of charity accounts",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Audit and independent examination: supplementary provisions",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Dispensations from audit or examination requirements",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Annual reports",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/regulation-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Annual Reports: Investment Funds",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/regulation-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Revocation",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/regulation-13",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "NOTES TO THE ACCOUNTS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/1/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-1/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-1/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/1"
    },
    {
      "path": "schedule/2",
      "kind": "schedule",
      "number": "2",
      "heading": "FORM AND CONTENTS OF STATEMENTS OF ACCOUNTS: INVESTMENT FUNDS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/2/part/I",
      "kind": "part",
      "number": "I",
      "heading": "STATEMENT OF TOTAL RETURN",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/I/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-I/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/I"
    },
    {
      "path": "schedule/2/part/I/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-I/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/I"
    },
    {
      "path": "schedule/2/part/I/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-I/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/I"
    },
    {
      "path": "schedule/2/part/I/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-I/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/I"
    },
    {
      "path": "schedule/2/part/II",
      "kind": "part",
      "number": "II",
      "heading": "STATEMENT OF MOVEMENT IN FUNDS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/II/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-II/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/II"
    },
    {
      "path": "schedule/2/part/II/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-II/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/II"
    },
    {
      "path": "schedule/2/part/II/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-II/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/II"
    },
    {
      "path": "schedule/2/part/III",
      "kind": "part",
      "number": "III",
      "heading": "BALANCE SHEET",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/III/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-III/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/III"
    },
    {
      "path": "schedule/2/part/III/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-III/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/III"
    },
    {
      "path": "schedule/2/part/III/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-III/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/III"
    },
    {
      "path": "schedule/2/part/III/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-III/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/III"
    },
    {
      "path": "schedule/2/paragraph/5",
      "kind": "paragraph",
      "number": "5",
      "heading": null,
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/paragraph-5",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/III"
    },
    {
      "path": "schedule/2/part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "METHODS AND PRINCIPLES",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/IV/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-IV/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/IV"
    },
    {
      "path": "schedule/2/part/IV/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-IV/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/IV"
    },
    {
      "path": "schedule/2/part/IV/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-IV/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/IV"
    },
    {
      "path": "schedule/2/part/V",
      "kind": "part",
      "number": "V",
      "heading": "NOTES TO THE ACCOUNTS",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-V",
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/VI",
      "kind": "part",
      "number": "VI",
      "heading": "INTERPRETATION",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/2"
    },
    {
      "path": "schedule/2/part/VI/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-VI/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/VI"
    },
    {
      "path": "schedule/2/part/VI/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-VI/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/VI"
    },
    {
      "path": "schedule/2/part/VI/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-2/part-VI/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/2/part/VI"
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-12-08",
      "size": null,
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/pdf/uksi_20050572_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2005/572/pdfs/uksi_20050572_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2008-12-08",
      "size": null,
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/pdf/uksiem_20050572_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2005/572/pdfs/uksiem_20050572_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "rev (savings and (with transtl provns)",
      "affected_provisions": null,
      "affecting": "uksi/2008/629",
      "affecting_title": "The Charities (Accounts and Reports) Regulations 2008",
      "affecting_provisions": "reg 4"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1993/10",
      "title": "Charities Act 1993 (repealed)",
      "url": "https://openlegislation.uk/charities-act-1993-repealed",
      "provisions": [
        "section/42",
        "section/44",
        "section/45",
        "section/86"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/changes.json",
  "changes_made_by": 2,
  "changes_made_by_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/572",
    "retrieved_at": "2026-10-29T05:07:20.326119+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."
}