# The Charities Accounts (Scotland) Regulations 2006, Paragraph 2


The statement of financial activities shall give a true and fair view of the incoming resources and application of the resources of the charity in the financial year in respect of which the statement is prepared.

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Source: https://www.legislation.gov.uk/ssi/2006/218/schedule/1/paragraph/2 (the official version)
Page: https://openlegislation.uk/charities-accounts-scotland-regulations-2006/schedule-1/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.