Regulation 12 Modification of RegulationsI1
Scotland
In the application of these Regulations to any body which requires to prepare a statement of account under section 44(1)(b) of the Charities and Trustee Investment (Scotland) Act 2005 (charity accounts)f1 the following requirements of these Regulations do not apply—
(a)
regulation 5(2) to (5) (review of internal control system);
(b)
regulation 6(1) to (5) (accounting records);
(c)
regulation 7 (internal auditing);
(d)
regulation 8 (Annual Accounts); and
(e)
regulation 10 (consideration and signing of audited accounts).
Annotations
Commencement
Footnotes
- f1