Charities (Accounts and Annual Report) Regulations 2011
Table of Contents
Enacting Formula
1 Citation and commencement
2 Definitions
3 Financial statements
4 Accounting Standards
5 Penalties
6 Annual audit or examination of accounts
7 Annual report
7A Annual report for financial year starting on or after 1 January 2018
8 Annual report requirements for charities with gross income or total expenditure exceeding $500,000
8A Application to institutions of a public character and large charities
8AA Duty to disclose information to general public
9 Revocation
10 Transitional and savings provisions
FIRST SCHEDULE Transition dates for application of requirements relating to accounting standards for certain classes of charities
SECOND SCHEDULE Modifications to compliance with financial reporting standards
THIRD SCHEDULE Educational institutions specified for the purposes of regulation 4(10)
FOURTH SCHEDULE Requirements relating to audit and examination of accounts of certain classes of charities
FIFTH SCHEDULE