The Regulatory Reform (National Health Service Charitable and Non-Charitable Trust Accounts and Audit) Order 2005

Article 5

SCHEDULE

The Charities (Accounts and Reports) Regulations 1995 apply as if—

(a) in regulation 6—

(i) in paragraph (1), for “43” there were substituted “43A or 43B”,

(ii) in relation to a Welsh National Health Service charity, in paragraphs (2)(a) and (3)(a), the words “the name and address of the auditor and” were omitted,

(iii) in relation to an English National Health Service charity, in paragraphs (2)(b) and (3)(b), for the words beginning with “falling” and ending with “section 43(2)” there were substituted “appointed under section 43A(2) or (3)(a)”,

(iv) in relation to a Welsh National Health Service charity, in paragraphs (2)(b) and (3)(b), the words after “him” were omitted,

(v) in paragraphs (2)(d) and (3)(d), for “43” there were substituted “43A or 43B”; and for the words after the word “regulations” to the end of those paragraphs there were substituted the words “which apply to an English National Health Service charity or Welsh National Health Service charity (as defined in sections 43A and 43B of that Act respectively)”,

(vi) in paragraph (6), for “by charity trustees” there were substituted “under section 43A(2) or (3)(a) of the 1993 Act”,

(vii) paragraph (7) were omitted;

(b) in regulation 7—

(i) for the opening words beginning with “An” and ending with “Act”, there were substituted “Where a person has carried out an examination of the accounts of an English National Health Service charity under section 43A of the 1993 Act or the Auditor General for Wales has carried out an examination of the accounts of a Welsh National Health Service charity under section 43B of that Act, that person or as the case may be the Auditor General for Wales”,

(ii) in relation to a Welsh National Health Service charity, in paragraph (a) the words “his name and address and” were omitted,

(iii) in relation to a Welsh National Health Service charity, in paragraph (b) the words after “him” were omitted,

(iv) in relation to an English National Health Service charity, in paragraph (d), for “43” there were substituted “43A”, and for “ (7)(b)” there were substituted “(5)”,

(v) in relation to a Welsh National Health Service charity, in paragraph (d), for “43” there were substituted “43B”, and the words after the word “Act” to the end of the paragraph were omitted,

(vi) in relation to a Welsh National Health Service charity, in paragraphs (e), (f) and (g) for “examiner's” or “examiner”, there were substituted “Auditor General for Wales'” or as the case may be, “Auditor General for Wales”;

(c) in regulation 8—

(i) in relation to an English National Health Service charity,

(aa) in paragraph (1), for “An auditor or independent examiner” there were substituted “A person”; and for “43” there were substituted “43A”, and

(bb) in paragraph (2), for “an auditor or independent examiner” there were substituted “a person”, and

(ii) in relation to a Welsh National Health Service charity,

(aa) in paragraph (1) for “An auditor or independent examiner” there were substituted “The Auditor General for Wales”; and for “43” there were substituted “43B”, and

(bb) in paragraph (2), for “Such an auditor or independent examiner” there were substituted “The Auditor General for Wales”.