C1Part 8Charity accounts, reports and returns

Annotations:
Modifications etc. (not altering text)

CHAPTER 3Audit or examination of accounts

Duty of auditors etc. to report matters to Commission

158Application of duty in relation to auditors etc. of group accounts

1

Subsections (2) to (6) of section 156 (duty of auditors etc. of individual accounts to report matters to Commission) apply in relation to a person appointed to audit, or report on, any group accounts under sections 151 to 153 as they apply in relation to the person referred to in section 156 as “P”.

2

In section 156(2)(a), as it applies in accordance with subsection (1), the reference to the charity or any connected institution or body is to be read as a reference to the parent charity or any of its subsidiary undertakings.