{
  "url": "https://openlegislation.uk/charities-accounts-scotland-regulations-2006/regulation-12",
  "json_url": "https://openlegislation.uk/charities-accounts-scotland-regulations-2006/regulation-12.json",
  "legislation": "ssi/2006/218",
  "legislation_title": "The Charities Accounts (Scotland) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/charities-accounts-scotland-regulations-2006",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Audit exemption for charities which are companies",
  "text": "Where a charity which is a company has prepared an accountant’s report in terms of sections 249A, 249B, 249C and 249D of the Companies Act 1985, it is not required to have its statement of account audited under regulation 10 or independently examined under regulation 11 of these Regulations, if it has sent a copy of that accountant’s report to OSCR.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1985 c. 6. Sections 249A, 249B, 249C and 249D were inserted by regulation 2 of S.I. 1994/1935."
    }
  ],
  "outstanding_effects": [
    {
      "type": "rev (with savings) (1.4.2011)",
      "affecting": "ssi/2010/287",
      "affecting_title": "The Charities Accounts (Scotland) Amendment Regulations 2010"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2006/218/regulation/12",
    "retrieved_at": "2026-10-28T22:19:59.080791+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."
}