# The Local Authority Accounts (Scotland) Regulations 2014, Regulation 12: Modification of Regulations

Extent: S

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—
(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).

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Source: https://www.legislation.gov.uk/ssi/2014/200/regulation/12 (the official version)
Page: https://openlegislation.uk/local-authority-accounts-scotland-regulations-2014/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.