348. Prescribed form and content of statements of accounts: investment funds.

348. Prescribed form and content of statements of accounts: investment funds.

Charities (Volume 8 (2019), paras 1–657) | Commentary

e.     Form and Content of Statements: Investment Funds

There are statutory requirements1 as to the form and content of a statement of accounts prepared by the charity trustees of an investment fund2 in respect of a financial year3.

The requirements as to form and content of such statement of accounts are as follows4. The statement of accounts must consist