# Charities (Regulation and Administration) (Scotland) Act 2023, Paragraph 14: Reports from auditors etc.

Extent: S

(1) Section 46 (duty of auditors etc. to report matters to OSCR) of the 2005 Act is modified as follows.
(2) In subsection (2), in the closing words, after “report” insert “in writing”.

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Source: https://www.legislation.gov.uk/asp/2023/5/schedule/paragraph/14 (the official version)
Page: https://openlegislation.uk/charities-regulation-and-administration-scotland-act-2023/schedule/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.