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Scottish Charity Accounts

The Office of the Scottish Charity Regulator (OSCR) has recently published guidance for Incorporated Scottish Charities reflecting changes to charity accounts following the implementation of the Companies Act 2006.

The guidance covers the external scrutiny of incorporated charity accounts and applies for accounting periods starting on or after 1st April 2008.

The guidance can be found by following the link below.

www.oscr.org.uk/ScottishCharityAccounting.stm



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