{"number":"5e.7","body":"","content":{"layouts":[{"type":"singleColumn","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003E5e.7.1.1\u003C/strong\u003E\u003Cbr\u003EStatements of account and all accounting records must be preserved for at least six years from the end of the financial year in which they are made, or for such longer period as HMRC or other relevant body require.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EElectronic storage of accounting records is appropriate and allowed. The Trustees should ensure that records are appropriately secured, backed up and accessible even if members leave Scouts.\u003C/p\u003E","gtmId":"","gtmClass":""}]}],"config":null}]},"deprecated":false,"url":"/por/5e-local-finance-of-groups-districts-and-counties/5e7-preservation-of-books-of-account/","id":85591,"nodeName":"5e.7 Preservation of books of account","title":"Preservation of books of account","type":"pORRule","image":null,"assets":null,"headerOptions":{"headerTitle":"Preservation of books of account","headerSubTitle":null,"headerCta":null,"headerCtaText":null,"headerCtaLink":null,"headerBackgroundColour":null,"showSEOImage":false,"headerBackgroundImage":null,"quickLinks":null},"searchDescription":"","subHeader":"","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC84NTU5MSJ9","canonicalUrl":"https://www.scouts.org.uk/por/5e-local-finance-of-groups-districts-and-counties/5e7-preservation-of-books-of-account/"}