# The Charities (Accounts and Reports) Regulations 2000, Regulation 4: Audit and independent examination


In relation to a statement of accounts to which regulation 3 applies—
(a) regulation 6(2)(e) of the 1995 Regulations shall have effect as if, for the reference to regulation 3 of those Regulations, there were substituted a reference to regulation 3 above; and
(b) regulation 7(e)(iii) of the 1995 Regulations shall have effect as if, for the reference to regulation 3 of those Regulations, there were substituted a reference to regulation 3 above, and as if, for the reference to paragraph 1 of Part III of Schedule 1 to the 1995 Regulations, there were substituted a reference to sub-paragraphs (a) and (b) of paragraph (5) of regulation 3 above.

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Source: https://www.legislation.gov.uk/uksi/2000/2868/regulation/4 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-2000/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.