# The Charities (Accounts and Reports) Regulations 2008, Regulation 17: Group Accounts: departure from the general rules


(1) Where compliance with the group accounts requirements is not sufficient to comply with any requirement to give a true and fair view, the necessary additional information must be given in the group accounts or a note to them.
(2) If in special circumstances compliance with any of the group accounts requirements is inconsistent with a requirement to give a true and fair view, the charity trustees must depart from the relevant provision to the extent necessary to give a true and fair view.
(3) Particulars of any departure under paragraph (2), the reasons for it and its effect must be given in a note to the group accounts.
(4) In this regulation “group accounts requirements” mean the requirements prescribed by regulation 13, 14 or 15, as the case may be, and regulation 16.

---
Source: https://www.legislation.gov.uk/uksi/2008/629/regulation/17 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.