Highlands and Islands SNP MSP, Dave Thompson, has called for an urgent amendment to be made to the Land Reform Act 2003.
Dave has written to John Swinney, asking for the amendment to be made, after being approached by David Ashford, treasurer of the Lochalsh Youth Community Trust. Mr Ashford alerted Dave to the punitive effect of section 34(1) (f) of the Act, which could result in community organisations across the Highlands having to pay Chartered Accountants fees of £2500 or more when their year end audits become due.
Mr Ashford has received legal guidance which confirms that the requirements of section 34(1) (f) of the Land Reform Scotland Act 2003 require a Community Body to arrange for the auditing of its annual accounts. The guidance also confirmed that the terms of the Act did not allow a less expensive independent financial examination to be carried out instead.
Commenting Dave said: "It would be extremely unfortunate if the Act led to community organisations being crippled financially by huge accountancy fees. I am hopeful that we can amend the Act to allow the work to be done by non-chartered accountants, thus substantially reducing the level of fees to be paid."
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