{
  "url": "https://openlegislation.uk/charities-act-2011/section-162",
  "json_url": "https://openlegislation.uk/charities-act-2011/section-162.json",
  "legislation": "ukpga/2011/25",
  "legislation_title": "Charities Act 2011",
  "legislation_url": "https://openlegislation.uk/charities-act-2011",
  "path": "section/162",
  "kind": "section",
  "number": "162",
  "heading": "Charity trustees to prepare annual reports",
  "text": "(1) The charity trustees of a charity must prepare in respect of each financial year of the charity an annual report containing—\n(a) such a report by the trustees on the activities of the charity during that year, and\n(b) such other information relating to the charity or to its trustees or officers,\nas may be prescribed by regulations made by the Secretary of State.\n(2) Regulations under subsection (1) may in particular make provision—\n(a) for any such report as is mentioned in subsection (1)(a) to be prepared in accordance with such principles as are specified or referred to in the regulations;\n(b) enabling the Commission to dispense with any requirement prescribed by virtue of subsection (1)(b)—\n(i) in the case of a particular charity or a particular class of charities, or\n(ii) in the case of a particular financial year of a charity or of any class of charities.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 162(1) substituted (9.11.2016) by The Transfer of Functions (Elections, Referendums, Third Sector and Information) Order 2016 (S.I. 2016/997), art. 1(2), Sch. 2 para. 25(2)(y) (with art. 12)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 162(1) applied (1.1.2018) by The Charitable Incorporated Organisations (Conversion) Regulations 2017 (S.I. 2017/1232), regs. 1(1), 14"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/25/section/162",
    "retrieved_at": "2026-10-29T09:09:07.149597+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}