The Charities Accounts (Scotland) Amendment Regulations 2007

Made: 1st March 2007

Laid before the Scottish Parliament: 2nd March 2007

Coming into force: 24th March 2007

The Scottish Ministers, in exercise of the powers conferred by section 44(4) and (5) of the Charities and Trustee Investment (Scotland) Act 2005[^f00001], and of all other powers enabling them in that behalf, hereby make the following Regulations:

Citation and commencement

1

These Regulations may be cited as the Charities Accounts (Scotland) Amendment Regulations 2007 and shall come into force on 24th March 2007.

Amendments to the Charities Accounts (Scotland) Regulations 2006

2

The Charities Accounts (Scotland) Regulations 2006[^f00002] are amended in accordance with regulations 3 to 6.

3

In regulation 1(2), after the definition of “the 2005 Act”, insert–

• “Accounts Commission for Scotland” means the body established under section 97(1) of the Local Government (Scotland) Act 1973[^f00003];

4

In regulation 10(2), after “section 25 of the Companies Act 1989”, insert “, or by an auditor appointed by the Accounts Commission for Scotland,”.

5

In regulation 11(2), the word “or” following paragraph (b) is omitted.

6

In regulation 11(2)(c), after “the Auditor General for Scotland”, insert–

• , or appointed by the Accounts Commission for Scotland.

Signed

RHONA BRANKIN — A member of the Scottish Executive — 1st March 2007

Explanatory note

(This note is not part of the Regulations)

These Regulations amend The Charities Accounts (Scotland) Regulations 2006 (“the 2006 Regulations”).

Regulation 3 amends regulation 1 of the 2006 Regulations to insert a definition of the Accounts Commission for Scotland, a body established under section 97 of the Local Government (Scotland) Act 1973.

Regulation 4 amends regulation 10 of the 2006 Regulations to allow auditors appointed by the Accounts Commission for Scotland to audit a charity’s statement of account.

Regulation 6 amends regulation 11 of the 2006 Regulations to allow an individual appointed by the Accounts Commission for Scotland to independently examine a charity’s statement of account.

Footnotes

[^f00001]: 2005 asp 10.

[^f00002]: S.S.I. 2006/218.

[^f00003]: 1973 c. 65.