SCHEDULES

SCHEDULE 6N.I.GROUP ACCOUNTS

Duty of auditors, etc. to report matters to CommissionN.I.

9—(1) Section 67(2) to (5) F1... shall apply in relation to a person appointed to audit, or report on, any group accounts under or by virtue of paragraph 6 or 7 as they apply in relation to a person such as is mentioned in section 67(1).N.I.

(2) In section 67(2)(a), as it applies in accordance with sub-paragraph (1), the reference to the charity or any connected institution or body is to be construed as a reference to the parent charity or any of its subsidiary undertakings.

Textual Amendments

Commencement Information

I1Sch. 6 para. 9 in operation at 1.1.2016 by S.R. 2015/383, art. 2(3), Sch.