{
  "url": "https://openlegislation.uk/charities-regulation-and-administration-scotland-act-2023/schedule/paragraph-14",
  "json_url": "https://openlegislation.uk/charities-regulation-and-administration-scotland-act-2023/schedule/paragraph-14.json",
  "legislation": "asp/2023/5",
  "legislation_title": "Charities (Regulation and Administration) (Scotland) Act 2023",
  "legislation_url": "https://openlegislation.uk/charities-regulation-and-administration-scotland-act-2023",
  "path": "schedule/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": "Reports from auditors etc.",
  "text": "(1) Section 46 (duty of auditors etc. to report matters to OSCR) of the 2005 Act is modified as follows.\n(2) In subsection (2), in the closing words, after “report” insert “in writing”.",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. para. 14 not in force at Royal Assent, see s. 21(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. para. 14 in force at 1.4.2024 by S.S.I. 2024/63, reg. 2(1), sch. Pt. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asp/2023/5/schedule/paragraph/14",
    "retrieved_at": "2026-10-29T20:12:15.650271+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."
}