http://www.legislation.gov.uk/nia/2008/12/section/65Charities Act (Northern Ireland) 2008An Act to provide for the establishment and functions of the Charity Commission for Northern Ireland and the Charity Tribunal for Northern Ireland; to make provision about the law of charities, including provision about charitable incorporated organisations; to make further provision about public charitable collections and other fund-raising carried on in connection with charities and other institutions; and for connected purposes.texttext/xmlenStatute Law Database2026-01-29Expert Participation2022-03-30 PART 8651Subsection (2) applies to a financial year of a charity if the charity's gross income in that year exceeds £500,000.2If this subsection applies to a financial year of a charity, the accounts of the charity for that year shall be audited by a person who—ais eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006 (c. 46); orbis a member of a body for the time being specified in regulations under section 66 and is under the rules of that body eligible for appointment as auditor of the charity.3If subsection (2) does not apply to a financial year of a charity, the accounts of the charity for that year shall, at the election of the charity trustees, either—abe examined by an independent examiner, that is to say an independent person who is reasonably believed by the trustees to have the requisite ability and practical experience to carry out a competent examination of the accounts, orbbe audited by such a person as is mentioned in subsection (2).This is subject to the requirements of subsection (4) where the gross income exceeds £250,000, and to any order under subsection (6).4If subsection (3) applies to the accounts of a charity for a year and the charity's gross income in that year exceeds £250,000, a person qualifies as an independent examiner for the purposes of paragraph (a) of that subsection if (and only if) that person is an independent person who is—aa member of one of the bodies listed in subsection (5); orba full member of the Association of Charity Independent Examiners.5The bodies referred to in subsection (4)(a) are—athe Insitute of Chartered Accountants in England and Wales;bthe Institute of Chartered Accountants of Scotland;cthe Institute of Chartered Accountants in Ireland;dthe Association of Chartered Certified Accountants;ethe Association of Authorised Public Accountants;fthe Association of Accounting Technicians;gthe Association of International Accountants;hthe Chartered Institute of Management Accountants;ithe Institute of Chartered Secretaries and Administrators;jthe Chartered Institute of Public Finance and Accountancy.kthe Institute of Financial Accountants;lthe Certified Public Accountants Association.6Where it appears to the Commission—athat subsection (2), or (as the case may be) subsection (3), has not been complied with in relation to a financial year of a charity within 10 months from the end of that year, orbthat, although subsection (2) does not apply to a financial year of a charity, it would nevertheless be desirable for the accounts of the charity for that year to be audited by such a person as is mentioned in that subsection,the Commission may by order require the accounts of the charity for that year to be audited by such a person as is mentioned in that subsection.7If the Commission makes an order under subsection (6) with respect to a charity, then unless—athe order is made by virtue of paragraph (b) of that subsection, andbthe charity trustees themselves appoint an auditor in accordance with the order,the auditor shall be a person appointed by the Commission.8The expenses of any audit carried out by an auditor appointed by the Commission under subsection (7), including the auditor's remuneration, shall be recoverable by the Commission—afrom the charity trustees of the charity concerned, who shall be personally liable, jointly and severally, for those expenses; orbto the extent that it appears to the Commission not to be practical to seek recovery of those expenses in accordance with paragraph (a), from the funds of the charity.9The Commission may—agive guidance to charity trustees in connection with the selection of a person for appointment as an independent examiner;bgive such directions as it thinks appropriate with respect to the carrying out of an examination in pursuance of subsection (3)(a);and any such guidance or directions may either be of general application or apply to a particular charity only.10The Department may by order—aamend subsection (1), (3) or (4) by substituting a different sum for any sum for the time being specified there;bamend subsection (4) or (5) by adding or removing a body to or from the list in that subsection or by varying any entry for the time being included in that list.11Nothing in this section applies in relation to the accounts for a financial year of a charity which is a company if those accounts are required to be audited in accordance with Part 16 of the Companies Act 2006 (c. 46).Sum in s. 65(3)(4) substituted (1.1.2016) by The Charities Act 2008 (Substitution of Sums) Order (Northern Ireland) 2015 (S.R. 2015/385), arts. 1, 2S. 65(5)(k)(l) added (7.12.2015) by The Charities Act 2008 (Examination of Accounts) Order (Northern Ireland) 2015 (S.R. 2015/364), arts. 1, 2Words in s. 65(11) substituted (19.1.2013) by Charities Act (Northern Ireland) 2013 (c. 3), s. 10(1), Sch. 1 para. 14(b)Words in s. 65(4)(b) substituted (19.1.2013) by Charities Act (Northern Ireland) 2013 (c. 3), s. 10(1), Sch. 1 para. 14(a)