Northern Ireland Statutory Rule SI 2015/384 United Kingdom

The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person6

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.020 Duties of auditors: audit of a statement of accounts prepared under section 64(1) Regulated
  • Prepare an audit report with required content and conduct necessary investigationsAny Person
s.021 Duties of auditor: audit of accounts prepared under Part 15 of the Companies Act Regulated
  • Auditor must provide a report with specified content and carry out investigationsAny Person
s.022 Duties of auditors: audit of a receipts and payments account and a statement of assets and liabilities prepared under section 64(3) Regulated
  • Auditor must report on receipts and payments account and statement of assets and liabilitiesAny Person
s.024 Duties of auditors carrying out an audit of group accounts under paragraph 6 of Schedule 6 Regulated
  • Prepare and deliver an audit report meeting specified content requirementsAny Person
s.025 Independent examination of individual charity accounts Regulated
  • Independent examiner must report to charity trustees with prescribed contentAny Person
s.028 Auditors appointed by the Commission Regulated
  • Send audit reports to the Charity Commission if appointed by themAny Person
29 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Interpretation
s.003 Financial year of a charity which is not a company
s.004 The SORP
s.005 Application
s.006 Grant-aided schools
s.007 General
s.008 Form and contents of statement of accounts: general charities
s.009 Form and contents of statement of accounts: special case charities
s.010 Form and contents of statement of accounts: investment funds
s.011 Meaning of “aggregate gross income”
s.012 Financial years of subsidiary undertakings
s.013 Requirement for financial years of a parent charity and its subsidiary undertakings to coincide
s.014 Form and contents of group accounts: general
s.015 Form and contents of group accounts: general requirements
s.016 Exceptions relating to requirement to prepare group accounts: specified sum
s.017 Exceptions relating to requirement to prepare group accounts: subsidiary undertaking
s.018 Duties of auditors: general
s.019 Duties of examiners: general
s.023 Audit of accounts of larger groups
s.026 Audit and independent examination: supplementary provisions
s.027 Dispensations from audit or examination requirements
s.029 General
s.030 Annual reports: non-parent investment fund
s.031 Annual reports: parent investment fund
s.032 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
s.033 Annual reports: non-parent charity which prepares a statement of accounts
s.034 Annual reports: qualifying parent charities
s.035 Revocations

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.