Article 2(3)
| Provision of the Act | Subject matter |
|---|---|
| Section 63 | Duty to keep accounting records |
| Section 64, in so far as not already in operation | Annual statements of accounts |
| Section 65(1), in so far as not already in operation | Annual audit or examination of charity accounts |
| Section 66, in so far as not already in operation | Supplementary provisions relating to audits, etc. |
| Section 67 | Duty of auditors, etc. to report matters to Commission |
| Section 68, in so far as not already in operation | Annual reports |
| Section 69 | Public inspection of annual reports, etc. |
| Section 71, in so far as not already in operation | Offences |
| Section 72 | Group accounts |
| Section 91(2), in so far as not already in operation | Power to relieve trustees, auditors, etc. from liability for breach of trust or duty |
| Section 92(1) and (2)(a) | Court’s power to grant relief to apply to all auditors, etc. of charities which are not companies |
| Section 103 | Duty of charity’s auditors, etc. to report matters to Commission |
| Section 104 | Investigation of accounts |
| Section 174, in so far as it applies to section 66(2) | Enforcement of orders of Commission |
| Schedule 6(3), in so far as not already in operation | Group accounts |
| In Schedule 9 the repeal of section 14 of the Charities Act (Northern Ireland) 1964 and section 184 in so far as it relates to that repeal | Repeals |
In section 65 subsection (4)(b) was amended by paragraph 14(a) of Schedule 1 to the Charities Act (Northern Ireland) 2013 (c.3 (N.I.)), subsection (5) was amended by Article 2 of S.R. 2015 No. 364 and subsection (11) was amended by paragraph 14(b) of Schedule 1 to the Charities Act (Northern Ireland) 2013
Section 91(1)(c) was amended by paragraph 17 of Schedule 1 to the Charities Act (Northern Ireland) 2013
In Schedule 6 paragraphs 8(2)(e) and (4) and 9(1) were amended by paragraph 28 of Schedule 1 to the Charities Act (Northern Ireland) 2013