# The Charities Act 2006 (Changes in Exempt Charities) Order 2009, Paragraph 2: Accounts to be prepared under section 46 of the 1993 Act by new exempt charities


Where a new exempt charity is not required by or under the authority of any Act other than the 1993 Act to prepare periodical statements of account, the first statement of account which the charity produces under section 46(1) of the 1993 Act must relate to a period of not more than 15 months beginning on the day immediately following the last day of the current financial year.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111487624/schedule/2/paragraph/2 (the official version)
Page: https://openlegislation.uk/draft-charities-act-2006-changes-in-exempt-charities-order-2009/schedule-2/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.