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

1. Introductory Text

2. PART 1 GENERAL

   1. 1. Citation and commencement

   2. 2. Interpretation

   3. 3. Financial year of a charity which is not a company

   4. 4. The SORP

   5. 5. Application

   6. 6. Grant-aided schools

3. PART 2 FORM AND CONTENTS OF STATEMENTS OF ACCOUNTS

   1. 7. General

   2. 8. Form and contents of statement of accounts: general charities

   3. 9. Form and contents of statement of accounts: special case charities

   4. 10. Form and contents of statement of accounts: investment funds

4. PART 3 PREPARATION OF GROUP ACCOUNTS

   1. CHAPTER 1 GENERAL

      1. 11. Meaning of “aggregate gross income”

      2. 12. Financial years of subsidiary undertakings

      3. 13. Requirement for financial years of a parent charity and its subsidiary undertakings to coincide

   2. CHAPTER 2 FORM AND CONTENTS OF GROUP ACCOUNTS

      1. 14. Form and contents of group accounts: general

      2. 15. Form and contents of group accounts: general requirements

   3. CHAPTER 3 EXCEPTIONS TO THE REQUIREMENT TO PREPARE GROUP ACCOUNTS

      1. 16. Exceptions relating to requirement to prepare group accounts: specified sum

      2. 17. Exceptions relating to requirement to prepare group accounts: subsidiary undertaking

5. PART 4 SCRUTINY OF ACCOUNTS

   1. CHAPTER 1 GENERAL

      1. 18. Duties of auditors: general

      2. 19. Duties of examiners: general

   2. CHAPTER 2 AUDIT OF INDIVIDUAL CHARITY ACCOUNTS

      1. 20. Duties of auditors: audit of a statement of accounts prepared under section 64(1)

      2. 21. Duties of auditor: audit of accounts prepared under Part 15 of the Companies Act

      3. 22. Duties of auditors: audit of a receipts and payments account and a statement of assets and liabilities prepared under section 64(3)

   3. CHAPTER 3 AUDIT OF GROUP ACCOUNTS

      1. 23. Audit of accounts of larger groups

      2. 24. Duties of auditors carrying out an audit of group accounts under paragraph 6 of Schedule 6

   4. CHAPTER 4 INDEPENDENT EXAMINATION OF INDIVIDUAL CHARITY ACCOUNTS

      1. 25. Independent examination of individual charity accounts

   5. CHAPTER 5 MISCELLANEOUS

      1. 26. Audit and independent examination: supplementary provisions

      2. 27. Dispensations from audit or examination requirements

      3. 28. Auditors appointed by the Commission

6. PART 5 ANNUAL REPORTS

   1. 29. General

   2. 30. Annual reports: non-parent investment fund

   3. 31. Annual reports: parent investment fund

   4. 32. 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

   5. 33. Annual reports: non-parent charity which prepares a statement of accounts

   6. 34. Annual reports: qualifying parent charities

7. PART 6 CONSEQUENTIAL PROVISION

   1. 35. Revocations

8. Signature

9. Explanatory Note