Contents1 Citation and commencement2 Amendment to the Charities Accounts (Scotland) Regulations 20061Citation and commencement#These Regulations may be cited as the Charities Accounts (Scotland) Amendment Regulations 2017 and come into force on 3rdNovember 2017.2Amendment to the Charities Accounts (Scotland) Regulations 2006#(1)The Charities Accounts (Scotland) Regulations 2006 are amended as follows.(2)After regulation 11(2)(a)(x) (independent examination of statement of account) insert—“xi the Institute of Financial Accountants,”Contains public sector information licensed under the Open Government Licence v3.0.