{
  "url": "https://openlegislation.uk/charities-accounts-scotland-amendment-regulations-2017/regulation-2",
  "json_url": "https://openlegislation.uk/charities-accounts-scotland-amendment-regulations-2017/regulation-2.json",
  "legislation": "ssi/2017/284",
  "legislation_title": "The Charities Accounts (Scotland) Amendment Regulations 2017",
  "legislation_url": "https://openlegislation.uk/charities-accounts-scotland-amendment-regulations-2017",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment to the Charities Accounts (Scotland) Regulations 2006",
  "text": "(1) The Charities Accounts (Scotland) Regulations 2006 are amended as follows.\n(2) After regulation 11(2)(a)(x) (independent examination of statement of account) insert—\n“(xi) the Institute of Financial Accountants,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.S.I. 2006/218, to which there are amendments not relevant to these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2017/284/regulation/2",
    "retrieved_at": "2026-10-28T21:17:00.076838+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."
}