{
  "url": "https://openlegislation.uk/charities-accounts-scotland-amendment-regulations-2010/regulation-9",
  "json_url": "https://openlegislation.uk/charities-accounts-scotland-amendment-regulations-2010/regulation-9.json",
  "legislation": "ssi/2010/287",
  "legislation_title": "The Charities Accounts (Scotland) Amendment Regulations 2010",
  "legislation_url": "https://openlegislation.uk/charities-accounts-scotland-amendment-regulations-2010",
  "path": "regulation/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Amendments to the Charities Accounts (Scotland) Regulations 2006",
  "text": "Regulation 10 (annual audit of statement of account) is amended as follows—\n(a) for paragraph (1)(b) substitute—\n“(1) (b) prepared a statement of account in accordance with regulation 8 and the aggregate value of its assets (before deduction of liabilities) at the end of the charity’s relevant financial year exceeds £3.26 million;”;\n(b) in paragraph (1)(d) for “£100,000” substitute “£250,000”;\n(c) after paragraph (1) insert—\n“(1A) This regulation also applies where regulation 6(1) requires a charity to prepare consolidated accounts.”;\n(d) in paragraph (4)(b) for “section 25 of the Companies Act 1989” substitute “section 1212 of the Companies Act 2006”; and\n(e) in paragraph (4)(f)(iii), after “2005” insert “Act”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2010/287/regulation/9",
    "retrieved_at": "2026-10-28T21:54:31.234675+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."
}