介绍性文本1.引文，开始和解释2.条例的适用3.财政年度4.会计记录5.向OSCR6提交会计报表6.合并会计7.关联慈善机构8.会计报表-全额应计会计9.会计报表-收支会计10.会计报表的年度审计11.独立审查会计报表12.公司慈善机构的审计豁免13.审计员和独立审查员的信息获取14.特殊情况慈善机构签名附表1全额应计账户-原则附表2收入和付款-年度报告要求附表3收入和付款会计计划说明

Introductory Text1.Citation, commencement and interpretation2.Application of Regulations3.Financial year4.Accounting records5.Submission of statement of account to OSCR6.Consolidated accounts7.Connected charities8.Statement of account - Fully accrued accounts9.Statement of account - Receipts and payments accounts10.Annual audit of statement of account11.Independent examination of statement of account12.Audit exemption for charities which are companies13.Access to information for auditors and independent examiners14.Special case charitiesSignatureSCHEDULE 1Fully Accrued Accounts - PrinciplesSCHEDULE 2Receipts and Payments - Annual Report RequirementsSCHEDULE 3Receipts and Payments AccountsExplanatory Note