# The Charities Accounts (Scotland) Regulations 2006, Regulation 5: Submission of statement of account to OSCR


(1) A charity must send to OSCR, as required by section 44 of the 2005 Act, a copy of the statement of account not more than 9 months after the end of its financial year.
(2) Where a charity is removed from the Register, the body must send to OSCR a copy of the statement account within a period of not more than 9 months from the date of removal from the Register.

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Source: https://www.legislation.gov.uk/ssi/2006/218/regulation/5 (the official version)
Page: https://openlegislation.uk/charities-accounts-scotland-regulations-2006/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.