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).