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