Charities Act · 1985 Revised Edition · Part V · Miscellaneous Provisions
20. General obligation to keep accounts
Feedback & supportCharity trustees shall keep proper books of account with respect to the affairs of the charity, and charity trustees not required by or under the authority of any other Act to prepare periodical statements of accounts shall prepare consecutive statements of accounts consisting on each occasion of an income and expenditure account relating to a period of not more than 15 months and a balance-sheet relating to the end of that period.
charity trustees
“charity trustees” means the persons having the general control and management of the administration of a charity;
The books of account and statements of accounts relating to any charity shall be preserved for a period of 7 years at least, unless the charity ceases to exist and the Commissioner permits them to be destroyed or otherwise disposed of.
charity
“charity” means any institution, corporate or not, which is established for charitable purposes and is subject to the control of the High Court in exercise of the Court’s jurisdiction with respect to charities;