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The Charities Accounts (Scotland) Amendment Regulations 2007

S.S.I. 2007/136 · Made 1 March 2007

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

CHARITIES

Made 1st March 2007

Laid before the Scottish Parliament 2nd March 2007

Coming into force 24th March 2007

The Scottish Ministers, in exercise of the powers conferred by section 44(4) and (5) of the Charities and Trustee Investment (Scotland) Act 2005f1, and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations to the whole text

Footnotes

f1

2005 asp 10.

Contents

  1. 1Citation and commencement
  2. 2Amendments to the Charities Accounts (Scotland) Regulations 2006
  3. 3Amendments to the Charities Accounts (Scotland) Regulations 2006
  4. 4Amendments to the Charities Accounts (Scotland) Regulations 2006
  5. 5Amendments to the Charities Accounts (Scotland) Regulations 2006
  6. 6Amendments to the Charities Accounts (Scotland) Regulations 2006
  7. Signature
  8. Explanatory note

1Citation and commencement

These Regulations may be cited as the Charities Accounts (Scotland) Amendment Regulations 2007 and shall come into force on 24th March 2007.

2Amendments to the Charities Accounts (Scotland) Regulations 2006

The Charities Accounts (Scotland) Regulations 2006f1 are amended in accordance with regulations 3 to 6.

3Amendments to the Charities Accounts (Scotland) Regulations 2006

In regulation 1(2), after the definition of “the 2005 Act”, insert–

  • ““Accounts Commission for Scotland” means the body established under section 97(1) of the Local Government (Scotland) Act 1973f1;”.

4Amendments to the Charities Accounts (Scotland) Regulations 2006

In regulation 10(2), after “section 25 of the Companies Act 1989”, insert “, or by an auditor appointed by the Accounts Commission for Scotland,”.

5Amendments to the Charities Accounts (Scotland) Regulations 2006

In regulation 11(2), the word “or” following paragraph (b) is omitted.

6Amendments to the Charities Accounts (Scotland) Regulations 2006

In regulation 11(2)(c), after “the Auditor General for Scotland”, insert–

  • “, or

    1. (d)

      appointed by the Accounts Commission for Scotland.”.

Signature

RHONA BRANKIN

A member of the Scottish Executive

St Andrew’s House,

Edinburgh

1st March 2007

Explanatory note

(This note is not part of the Regulations)

These Regulations amend The Charities Accounts (Scotland) Regulations 2006 (“the 2006 Regulations”).

Regulation 3 amends regulation 1 of the 2006 Regulations to insert a definition of the Accounts Commission for Scotland, a body established under section 97 of the Local Government (Scotland) Act 1973.

Regulation 4 amends regulation 10 of the 2006 Regulations to allow auditors appointed by the Accounts Commission for Scotland to audit a charity’s statement of account.

Regulation 6 amends regulation 11 of the 2006 Regulations to allow an individual appointed by the Accounts Commission for Scotland to independently examine a charity’s statement of account.