{
  "url": "https://openlegislation.uk/local-authority-accounts-scotland-regulations-2014/regulation-12",
  "json_url": "https://openlegislation.uk/local-authority-accounts-scotland-regulations-2014/regulation-12.json",
  "legislation": "ssi/2014/200",
  "legislation_title": "The Local Authority Accounts (Scotland) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/local-authority-accounts-scotland-regulations-2014",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Modification of Regulations",
  "text": "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) the following requirements of these Regulations do not apply—\n(a) regulation 5(2) to (5) (review of internal control system);\n(b) regulation 6(1) to (5) (accounting records);\n(c) regulation 7 (internal auditing);\n(d) regulation 8 (Annual Accounts); and\n(e) regulation 10 (consideration and signing of audited accounts).",
  "extent": "S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 12 in force at 10.10.2014, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 asp 10."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2014/200/regulation/12",
    "retrieved_at": "2026-10-28T21:34:18.988582+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."
}