
1 
These Regulations may be cited as the Charities Accounts (Scotland) Amendment Regulations 2007 and shall come into force on 24th March 2007.
2 
The Charities Accounts (Scotland) Regulations 2006 are amended in accordance with regulations 3 to 6.
3 
In regulation 1(2), after the definition of “the 2005 Act”, insert–“
 “Accounts Commission for Scotland” means the body established under section 97(1) of the Local Government (Scotland) Act 1973;”.
4 
In regulation 10(2), after “section 25 of the Companies Act 1989”, insert “, or by an auditor appointed by the Accounts Commission for Scotland,”.
5 
In regulation 11(2), the word “or” following paragraph (b) is omitted.
6 
In regulation 11(2)(c), after “the Auditor General for Scotland”, insert–“
 , or
(d) appointed by the Accounts Commission for Scotland.”.
RHONA BRANKIN
A member of the Scottish Executive
St Andrew’s House,
Edinburgh
1st March 2007