The Charities (Accounts and Reports) Regulations 2000
These Regulations, which extend only to England and Wales, make new provision with respect to the form and content of the accounts of charities and the annual reports of charity trustees for financial years which begin on or after 1 January 2001. They replace provision made by the Charities (Accounts and Reports) Regulations 1995 (S.I. 1995/2724) (“the 1995 Regulations”). There is an option for trustees to prepare accounts and reports in accordance with the new provision, rather than the 1995 Regulations, for earlier financial years.