accounts. However, there are differences in the external scrutiny requirements and filing deadlines see the – tables below. Filing of accounts Scotland England and Wales Deadline for 9 months from 10 months from filing accounts the date of the the date of the with charity financial year financial year regulator end end Format of accounts England and Scotland Charitable than charities: charities: fully fully receipts receipts and accrued accrued and payments accounts accounts payments accounts accounts - Fully accrued accounts Fully accrued accounts
accounts. However, there are differences in the external scrutiny requirements and filing deadlines – see the tables below. Filing of accounts Scotland England and Wales Deadline for filing accounts with charity regulator 9 months from the date of the financial year end 10 months from the date of the financial year end Format of accounts Scotland England and than charities: receipts and payments accounts Charitable fully accrued accounts charities: receipts and payments accounts fully accrued accounts - Fully accrued accounts Fully accrued accounts
v10_cross-border-guidance_large-print.docx