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Charities Act 2011

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Charities Act 2011, Section 144 is up to date with all changes known to be in force on or before 23 October 2017. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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144Audit of accounts of larger charitiesE+W

(1)Subsection (2) applies to a financial year of a charity if—

(a)the charity's gross income in that year exceeds [F1£1 million], or

(b)the charity's gross income in that year exceeds the accounts threshold and at the end of the year the aggregate value of its assets (before deduction of liabilities) exceeds £3.26 million.

The accounts threshold” means the sum for the time being specified in section 133 (account and statement an option for lower-income charities).

(2)If this subsection applies to a financial year of a charity, the accounts of the charity for that year must be audited by a person who—

(a)is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006, or

(b)is a member of a body for the time being specified in regulations under section 154 and is under the rules of that body eligible for appointment as auditor of the charity.

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Amendments (Textual)

F1Words in s. 144(1)(a) substituted (with application in accordance with art. 5 of the commencing S.I.) by The Charities Act 2011 (Accounts and Audit) Order 2015 (S.I. 2015/321), arts. 1, 3

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