# The Charities Accounts (Scotland) Amendment Regulations 2007, Note: 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/note (the official version)
Page: https://openlegislation.uk/charities-accounts-scotland-amendment-regulations-2007/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.