Paragraph 35 Charities Accounts (Scotland) Regulations 2006 (S.S.I. 2006/218)

In regulation 10(2) of the Charities Accounts (Scotland) Regulations (annual accounts of charity), for “eligible to act as an auditor in terms of section 25 of the Companies Act 1989” substitute “ eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006 ”.