Regulation 3 Amendment to the Charities Accounts (Scotland) Regulations 2006

The Charities Accounts (Scotland) Regulations 2006^f1 are amended in accordance with paragraph (2).

In regulation 1(2) (interpretation), for the definition of “the SORP” substitute—

• ““the SORP” means the Statement of Recommended Practice entitled “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (second edition - October 2019)”, published by the Chartered Institute of Public Finance and Accountancy, London, in 2019^f2;”.