# The Charities (Accounts and Reports) Regulations 2008, Regulation 5: General


The requirements as to the form and content of a statement of accounts of a charity to be prepared under section 42(1) of the 1993 Act are prescribed—
(a) in the case of an investment fund, in regulation 6;
(b) in the case of special case charity, in regulation 7;
(c) in the case of any other charity, in regulation 8.

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Source: https://www.legislation.gov.uk/uksi/2008/629/regulation/5 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.