Duties of auditors: audit of a statement of accounts prepared under section 64(1)
- Prepare an audit report with required content and conduct necessary investigations Any Person
Northern Ireland Statutory Rule
2015
United Kingdom
The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015
At a glance
What's here
6 compliance obligations
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 6
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 2337 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Duties of auditor: audit of accounts prepared under Part 15 of the Companies Act
- Auditor must provide a report with specified content and carry out investigations Any Person
Duties of auditors: audit of a receipts and payments account and a statement of assets and liabilities prepared under section 64(3)
- Auditor must report on receipts and payments account and statement of assets and liabilities Any Person
Duties of auditors carrying out an audit of group accounts under paragraph 6 of Schedule 6
- Prepare and deliver an audit report meeting specified content requirements Any Person
Independent examination of individual charity accounts
- Independent examiner must report to charity trustees with prescribed content Any Person
Auditors appointed by the Commission
- Send audit reports to the Charity Commission if appointed by them Any Person
Browse 29 other sections — procedural / definitional / commencement
Citation and commencement
Interpretation
Financial year of a charity which is not a company
The SORP
Application
Grant-aided schools
General
Form and contents of statement of accounts: general charities
Form and contents of statement of accounts: special case charities
Form and contents of statement of accounts: investment funds
Meaning of “aggregate gross income”
Financial years of subsidiary undertakings
Requirement for financial years of a parent charity and its subsidiary undertakings to coincide
Form and contents of group accounts: general
Form and contents of group accounts: general requirements
Exceptions relating to requirement to prepare group accounts: specified sum
Exceptions relating to requirement to prepare group accounts: subsidiary undertaking
Duties of auditors: general
Duties of examiners: general
Audit of accounts of larger groups
Audit and independent examination: supplementary provisions
Dispensations from audit or examination requirements
General
Annual reports: non-parent investment fund
Annual reports: parent investment fund
Annual reports: non-parent charity which elects to prepare a receipts and payments account and a statement of assets and liabilities or grant-aided school
Annual reports: non-parent charity which prepares a statement of accounts
Annual reports: qualifying parent charities
Revocations
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