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

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  1. Introductory Text

  2. PART 1

    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

    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

    1. CHAPTER 1

      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

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

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

    3. CHAPTER 3

      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

    1. CHAPTER 1

      1. 18.Duties of auditors: general

      2. 19.Duties of examiners: general

    2. CHAPTER 2

      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

      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

      1. 25.Independent examination of individual charity accounts

    5. CHAPTER 5

      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

    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

    1. 35.Revocations

  8. Signature

  9. Explanatory Note

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