Charities Act 2011 (c. 25)
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120(1)Section 151 (audit of accounts of larger groups) is amended as follows.
(2)In subsection (4)(b), for “a person appointed by the Audit Commission” substitute “a person, appointed by the charity trustees of the parent charity, who is within section 149(2)(a), (b) or (c)”.
(3)In subsection (6)—
(a)for “Subsections (4) and (6) of section 149 apply” substitute “Section 149(6) applies”, and
(b)for “they apply” substitute “it applies”.