# The Charities (Accounts and Reports) Regulations 2005, Paragraph 2


Sub-paragraph (v) of paragraph 1 above shall not apply in the case of any financial year of a charity which is not an auditable charity.

---
Source: https://www.legislation.gov.uk/uksi/2005/572/schedule/1/paragraph/2 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-2005/schedule-1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.