{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008.json",
  "id": "uksi/2008/629",
  "title": "The Charities (Accounts and Reports) Regulations 2008",
  "short_title": "Charities (Accounts and Reports) 2008",
  "long_title": "These Regulations (“the 2008 Regulations”), which extend only to England and Wales, make provision in respect of the preparation and scrutiny of accounts prepared by charities and the preparation of annual reports by charities. These Regulations also make provision for the preparation and scrutiny of group accounts and the preparation of group annual reports by parent charities. These Regulations do not apply to exempt charities.",
  "citation": "S.I. 2008/629",
  "type": "uksi",
  "year": "2008",
  "number": "629",
  "version": "current",
  "date": "2008-03-06",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 11,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "GENERAL",
      "url": null,
      "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-2008/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Financial year of a charity which is not a company",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Application, revocation, savings and transitional provisions",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "FORM AND CONTENT OF STATEMENTS OF ACCOUNT",
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      "extent": null,
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      "parent": null
    },
    {
      "path": "regulation/5",
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      "heading": "General",
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      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/6",
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      "heading": "Form and content of statement of accounts: investment funds",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-6",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/7",
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      "heading": "Form and content of statement of accounts: special case charities",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-7",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
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      "heading": "Form and content of statement of accounts: charities other than investment funds or special case charities",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-8",
      "extent": null,
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    {
      "path": "part/3",
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    },
    {
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    },
    {
      "path": "regulation/9",
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      "extent": null,
      "status": null,
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    },
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      "path": "regulation/10",
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      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-10",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/11",
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      "heading": "Requirement for financial years of a parent charity and its subsidiary undertakings to coincide",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-11",
      "extent": null,
      "status": null,
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    },
    {
      "path": "part/3/chapter/2",
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    },
    {
      "path": "regulation/12",
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      "path": "regulation/13",
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      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-13",
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      "path": "regulation/14",
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      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-14",
      "extent": null,
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    },
    {
      "path": "regulation/15",
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      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-15",
      "extent": null,
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    },
    {
      "path": "regulation/16",
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      "heading": "Form and content of group accounts: general requirements",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-16",
      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/17",
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      "heading": "Group Accounts: departure from the general rules",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-17",
      "extent": null,
      "status": null,
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    },
    {
      "path": "part/3/chapter/3",
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      "heading": "EXCEPTIONS TO THE REQUIREMENT TO PREPARE GROUP ACCOUNTS",
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      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/18",
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      "heading": "Exceptions relating to requirement to prepare group accounts",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-18",
      "extent": null,
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      "extent": null,
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      "parent": "part/3/chapter/3"
    },
    {
      "path": "part/4",
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    {
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    },
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      "path": "regulation/20",
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      "heading": "Duties of auditors: general",
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    },
    {
      "path": "regulation/21",
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      "heading": "Duties of auditors: general",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-21",
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    },
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      "path": "regulation/22",
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      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-22",
      "extent": null,
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    },
    {
      "path": "regulation/23",
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      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-23",
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    },
    {
      "path": "part/4/chapter/2",
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      "heading": "AUDIT OF INDIVIDUAL CHARITY ACCOUNTS",
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      "path": "regulation/24",
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      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-24",
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    {
      "path": "regulation/25",
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      "extent": null,
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    },
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      "heading": "Duties of auditors: audit of a receipts and payments account and a statement of assets and liabilities prepared under section 42(3) of the 1993 Act",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-26",
      "extent": null,
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      "path": "regulation/27",
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      "extent": null,
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    },
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    {
      "path": "part/4/chapter/3",
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      "path": "regulation/29",
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      "path": "regulation/30",
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    {
      "path": "part/4/chapter/4",
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      "path": "regulation/31",
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    {
      "path": "part/4/chapter/5",
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      "heading": "Examination of the accounts of English and Welsh National Health Service Charities",
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    {
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    },
    {
      "path": "regulation/35",
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      "heading": "Ceasing to hold office",
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    },
    {
      "path": "regulation/36",
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      "number": "36",
      "heading": "Auditors appointed by the Commission",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-36",
      "extent": null,
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    },
    {
      "path": "part/5",
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      "path": "regulation/37",
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      "path": "regulation/38",
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      "path": "regulation/39",
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      "path": "regulation/40",
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      "heading": "Annual reports: non-parent charity",
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    },
    {
      "path": "regulation/41",
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      "heading": "Annual Reports: qualifying parent charities",
      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-41",
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    {
      "path": "signature",
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    },
    {
      "path": "schedule/1",
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      "heading": "STATEMENTS OF ACCOUNTS: INVESTMENT FUNDS",
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    },
    {
      "path": "schedule/1/part/1",
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      "heading": "STATEMENT OF TOTAL RETURN",
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    },
    {
      "path": "schedule/1/paragraph/1",
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      "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/schedule-1/paragraph-1",
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    },
    {
      "path": "schedule/1/paragraph/2",
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    {
      "path": "schedule/1/paragraph/3",
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    },
    {
      "path": "schedule/1/part/2",
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      "heading": "STATEMENT OF CHANGE IN NET ASSETS",
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    },
    {
      "path": "schedule/1/paragraph/5",
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    },
    {
      "path": "schedule/1/paragraph/6",
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    {
      "path": "schedule/1/paragraph/7",
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    },
    {
      "path": "schedule/1/part/3",
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      "heading": "BALANCE SHEET",
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      "parent": "schedule/1"
    },
    {
      "path": "schedule/1/paragraph/8",
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    {
      "path": "schedule/1/paragraph/9",
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