# The Charities Accounts (Scotland) Amendment Regulations 2007

S.S.I. 2007/136 · made 1 March 2007

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

Made under: Charities and Trustee Investment (Scotland) Act 2005 (Section 44)

PDFs: Printed copy https://openlegislation.uk/charities-accounts-scotland-amendment-regulations-2007/pdf/ssi_20070136_en.pdf

## Introductory text

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 2005, and of all other powers enabling them in that behalf, hereby make the following Regulations:

## 1 Citation and commencement

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

## 2 Amendments to the Charities Accounts (Scotland) Regulations 2006

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

## 3 Amendments 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 1973;”.

## 4 Amendments 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,”.

## 5 Amendments to the Charities Accounts (Scotland) Regulations 2006

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

## 6 Amendments to the Charities Accounts (Scotland) Regulations 2006

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

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Source: https://www.legislation.gov.uk/ssi/2007/136 (the official version)
Page: https://openlegislation.uk/charities-accounts-scotland-amendment-regulations-2007
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.