SCHEDULES
SCHEDULE 12Related amendments
Charities Act 2011 (c. 25)
I1119
1
Section 149 (audit or examination of English NHS charity accounts) is amended as follows.
2
In subsection (2) for “a person appointed by the Audit Commission” substitute
a person who—
a
is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006,
b
is eligible for appointment as a local auditor (see Part 4 of the Local Audit and Accountability Act 2014), or
c
is a member of a body for the time being specified in regulations under section 154 and is under the rules of that body eligible for appointment as auditor of the charity.
3
In subsection (3)—
a
for “the Audit Commission” (where it first occurs) substitute “
the charity trustees
”
,
b
in paragraph (a) for “a person appointed by the Audit Commission” substitute “
a person who is within subsection (2)(a), (b) or (c)
”
, and
c
in paragraph (b) for “a person so appointed” substitute “
a person who is qualified to be an independent examiner
”
.
4
After subsection (3) insert—
3A
For the purposes of subsection (3)(b), a person is qualified to be an independent examiner if (and only if)—
a
the person is independent,
b
the charity trustees reasonably believe that the person has the requisite ability and practical experience to carry out a competent examination of the accounts, and
c
the person—
i
falls within a description of person for the time being included in the list in section 145(3), or
ii
is eligible for appointment as a local auditor (see Part 4 of the Local Audit and Accountability Act 2014).
5
Omit subsection (4).
6
For subsection (5) substitute—
5
The Commission may—
a
give guidance to charity trustees of an English NHS charity in connection with the selection of a person for appointment as an independent examiner;
b
give such directions as it thinks appropriate with respect to the carrying out of an examination in pursuance of subsection (3)(b);
and any such guidance or directions may either be of general application or apply to a particular charity only.
7
Omit subsection (8).