
1 
These Regulations may be cited as the Charities Accounts (Scotland) Amendment Regulations 2017 and come into force on 3rdNovember 2017.
2 

(1) The Charities Accounts (Scotland) Regulations 2006 are amended as follows.
(2) After regulation 11(2)(a)(x) (independent examination of statement of account) insert—“
(xi) the Institute of Financial Accountants,”.
ANGELA CONSTANCE
A member of the Scottish Government
St Andrew’s House,
Edinburgh
6th September 2017