| Commentary

63.1 Accounts

| Commentary

63 Charity accounts, reports and returns

63.1 Accounts

The trustees of a charity, other than a charitable company or an exempt charity are required to keep accounting records in accordance with the requirements of the Charities Act 2011 Part 8 and the Charities (Accounts and Reports) Regulations 20081. These regulations apply in respect of the financial year of a charity beginning on or after the date that they came into force .

Charitable companies prepare their accounts under company law and are therefore not required to prepare accounts under the Charities Act 2011 Section 135. Nevertheless, the recommendations of the Statement of

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