# The Charities Accounts (Scotland) Amendment Regulations 2010, Regulation 9: Amendments to the Charities Accounts (Scotland) Regulations 2006


Regulation 10 (annual audit of statement of account) is amended as follows—
(a) for paragraph (1)(b) substitute—
“(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;”;
(b) in paragraph (1)(d) for “£100,000” substitute “£250,000”;
(c) after paragraph (1) insert—
“(1A) This regulation also applies where regulation 6(1) requires a charity to prepare consolidated accounts.”;
(d) in paragraph (4)(b) for “section 25 of the Companies Act 1989” substitute “section 1212 of the Companies Act 2006”; and
(e) in paragraph (4)(f)(iii), after “2005” insert “Act”.

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Source: https://www.legislation.gov.uk/ssi/2010/287/regulation/9 (the official version)
Page: https://openlegislation.uk/charities-accounts-scotland-amendment-regulations-2010/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.