The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015

Duties of auditors: audit of a receipts and payments account and a statement of assets and liabilities prepared under section 64(3)

22.—(1) Where a receipts and payments account and a statement of assets and liabilities has been prepared under section 64(3), the auditor carrying out the audit of that account and statement under section 65(3)(b) must make a report on the account and statement to the charity trustees which—

(a) states the name and address of the auditor and the name of the charity concerned;

(b) is signed by the auditor or, where the office of auditor is held by a body corporate or partnership, in its name by a person authorised to sign on its behalf;

(c) is dated and specifies the financial year in respect of which the account and statement to which it relates have been prepared;

(d) specifies that it is a report in respect of an audit carried out under section 65(3)(b);

(e) states whether in the auditor’s opinion—

(i) the account and statement properly present—

(aa) the receipts and payments of the charity for the relevant financial year; and

(bb) its assets and liabilities at the end of that year;

(ii) the account and statement adequately distinguish any material special trust or other fund of the charity other than an unrestricted fund;

(f) where the auditor has formed the opinion that—

(i) accounting records have not been kept in respect of the charity in accordance with section 63(1) and (2);

(ii) the account and statement do not accord with those records;

(iii) any information contained in the account and statement is inconsistent in any material respect with any report of the charity trustees prepared under section 68 in respect of the relevant financial year; or

(iv) any information or explanation to which the auditor is entitled under regulation 26 has not been afforded to the auditor,

contains a statement of that opinion and of the grounds for forming it.

(2) The auditor must, in preparing the auditor’s report, carry out such investigations as will enable the auditor to form an opinion as to the matters specified in sub-paragraphs (e) and (f) of paragraph (1).