The Charities Accounts (Scotland) Amendment Regulations 2018
These Regulations amend the Charities Accounts (Scotland) Regulations 2006 (“the principal Regulations”). The principal Regulations, amongst other things, require certain charities to prepare fully accrued accounts in accordance with the methods and principles of the Statement of Recommend Practice for charities or, for special case charities, the Statement of Recommended Practice for further and higher education or the Statement of Recommended Practice for registered social housing providers as appropriate.