{
  "url": "https://openlegislation.uk/charities-accounts-scotland-amendment-regulations-2007/note",
  "json_url": "https://openlegislation.uk/charities-accounts-scotland-amendment-regulations-2007/note.json",
  "legislation": "ssi/2007/136",
  "legislation_title": "The Charities Accounts (Scotland) Amendment Regulations 2007",
  "legislation_url": "https://openlegislation.uk/charities-accounts-scotland-amendment-regulations-2007",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend The Charities Accounts (Scotland) Regulations 2006 (“the 2006 Regulations”).\nRegulation 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.\nRegulation 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.\nRegulation 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2007/136/note",
    "retrieved_at": "2026-10-28T22:14:58.852952+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}