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            "text": "Appendix 1: General Pharmaceutical Council Accounts Determination given by the Privy Council under the Pharmacy Order 2010",
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            "text": "Their Lordships make the following determination in exercise of powers conferred by Schedule 1 (7) of the Pharmacy Order 2010."
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            "text": "This determination has effect from 13 March 2010."
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            "text": "In this determination –",
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            "text": "“the accounts” means the statement of accounts which it is the Council's duty to prepare under section 2 Schedule 1 (7) of the Pharmacy Order 2010."
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            "text": "“the Council” means the General Pharmaceutical Council."
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            "text": "Determination",
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                    "text": "The Council must prepare the accounts for each calendar year in compliance with the accounting principles and disclosure requirements prescribed in the Generally Accepted Accounting Practice (GAAP).",
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                    "text": "The first accounts will be prepared for the financial year 2010-2011, and will incorporate any residual accounts declaration from the financial year 2009-2010.",
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                    "text": "The accounts must be prepared so as to:",
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                    "text": "give a true and fair view of the state of affairs as at the end of the calendar year and of the income and expenditure, total recognised gains and losses (or, as appropriate, recognised gains and losses), and cash flows of the Council for the calendar year then ended; and",
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                    "text": "Compliance with the requirements of the GAAP will, in all but exceptional circumstances, be necessary for the accounts to give a true and fair view of the state of affairs for the financial year in question.",
                    "marker": "5."
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                    "text": "If there are such exceptional circumstances and compliance with the requirements of the GAAP would give rise to the preparation of accounts which were inconsistent with the requirement for those accounts to give a true and fair view of the state of affairs at the end of that year, the requirements of the GAAP should be departed from only to the extent necessary to give a true and fair view of that state of affairs.",
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                    "text": "In cases referred to in paragraph 5, informed and unbiased judgement should be used to devise an appropriate alternative treatment which is consistent with both the economic characteristics of the circumstances concerned.",
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                    "text": "Any material departure from the GAAP should be discussed, in the first instance, with the Privy Council Office in any event.",
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                    "text": "This determination is to be reproduced as an appendix to the published accounts.",
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                    "text": "Signed by the authority of the Privy Council"
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            "text": "General Pharmaceutical Council\nAnnual report: annual fitness to practise report and annual accounts 2021/22",
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            "text": "79",
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