§ Mr. Bill WalkerTo ask the Secretary of State for Scotland if he will give details of the statutory requirements covering the preparation and presentation of accounts by charities in Scotland; and what information he has on the charities which have failed to meet these requirements in the last two years, five years and 10 years respectively.
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§ Lord James Douglas-HamiltonSection 4 of the Law Reform (Miscellaneous Provisions) (Scotland) Act 1990 empowers the Secretary of State to make regulations concerning the preparation and presentation of accounts by charities which are recognised bodies under the provisions of that Act and which are not companies. Section 4 has not yet come into force.
There is no prior statutory requirement for Scottish charities to keep accounts.