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Charities Act 2011

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Charities Act 2011, Section 149 is up to date with all changes known to be in force on or before 20 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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149Audit or examination of English NHS charity accountsE+W

(1)This section applies in relation to a financial year of a charity where, at any time in the year, it is an English NHS charity.

(2)If section 144(1)(a) or (b) is satisfied in relation to that financial year of the charity, the accounts of the charity for that year must be audited by [F1a person who—

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

(b)is eligible for appointment as a local auditor (see Part 4 of the Local Audit and Accountability Act 2014), or

(c)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.]

(3)In any other case, the accounts of the charity for that financial year must, at the election of [F2the charity trustees] , be—

(a)audited by [F3a person who is within subsection (2)(a), (b) or (c)] , or

(b)examined by [F4a person who is qualified to be an independent examiner] .

[F5(3A)For the purposes of subsection (3)(b), a person is qualified to be an independent examiner if (and only if)—

(a)the person is independent,

(b)the charity trustees reasonably believe that the person has the requisite ability and practical experience to carry out a competent examination of the accounts, and

(c)the person—

(i)falls within a description of person for the time being included in the list in section 145(3), or

(ii)is eligible for appointment as a local auditor (see Part 4 of the Local Audit and Accountability Act 2014).]

F6(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F7(5)The Commission may—

(a)give guidance to charity trustees of an English NHS charity in connection with the selection of a person for appointment as an independent examiner;

(b)give such directions as it thinks appropriate with respect to the carrying out of an examination in pursuance of subsection (3)(b);

and any such guidance or directions may either be of general application or apply to a particular charity only.]

(6)The Comptroller and Auditor General may at any time examine and inspect—

(a)the accounts of the charity for the financial year,

(b)any records relating to those accounts, and

(c)any report of a person appointed under subsection (2) or (3) to audit or examine those accounts.

(7)In this section, “English NHS charity” means a charitable trust, the trustees of which are—

F8(a). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F9(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F10(ba)the National Health Service Commissioning Board,

(bb)a clinical commissioning group,

(bc)trustees for the National Health Service Commissioning Board appointed in pursuance of paragraph 11 of Schedule A1 to the National Health Service Act 2006, or

(bd)trustees for a clinical commissioning group appointed in pursuance of paragraph 15 of Schedule 1A to that Act,]

(c)a National Health Service trust all or most of whose hospitals, establishments and facilities are situated in England,

(d)trustees appointed in pursuance of paragraph 10 of Schedule 4 to the National Health Service Act 2006 for a National Health Service trust falling within paragraph (c),

(e)special trustees appointed in pursuance of section 29(1) of the National Health Service Reorganisation Act 1973, section 95(1) of the National Health Service Act 1977 and section 212(1) of the National Health Service Act 2006 for such a National Health Service trust, or

F11(f). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F12(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Amendments (Textual)

F2Words in s. 149(3) substituted (1.4.2017) by Local Audit and Accountability Act 2014 (c. 2), s. 49(1), Sch. 12 para. 119(3)(a); S.I. 2015/841, art. 4 (with Sch. para. 11) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

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