Contents
1Citation and commencement#
These Regulations may be cited as the Charities Accounts (Scotland) Amendment Regulations 2019 and come into force on 1 January 2020.
2Application#
These Regulations do not apply to accounts covering financial years which began before 1January 2019.
3Amendment to the Charities Accounts (Scotland) Regulations 2006#
(1)The Charities Accounts (Scotland) Regulations 2006 are amended in accordance with paragraph (2).
(2)In regulation 1(2) (interpretation), for the definition of “the SORP” substitute—“• “the SORP” means the Statement of Recommended Practice entitled “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (second edition - October 2019)”, published by the Chartered Institute of Public Finance and Accountancy, London, in 2019;”
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