# The Charities Accounts (Scotland) Regulations 2006, Paragraph 4


Where compliance with regulation 8 would not be sufficient to give a true and fair view as required in paragraphs 2 and 3 of this Schedule, the necessary additional information shall be given in the statement of account or in notes to the accounts.

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Source: https://www.legislation.gov.uk/ssi/2006/218/schedule/1/paragraph/4 (the official version)
Page: https://openlegislation.uk/charities-accounts-scotland-regulations-2006/schedule-1/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.