# The Charities (Accounts and Reports) Regulations 2000, Regulation 6: Audit and independent examination


In relation to a statement of accounts to which regulation 5 applies—
(a) regulation 6(2)(e) of the 1995 Regulations shall have effect as if, for the reference to regulation 4 of those Regulations, there were substituted a reference to regulation 5 above and as if for the words “incoming resources and application of the resources” there were substituted the words “income and expenditure”; and
(b) regulation 7(e)(iii) of the 1995 Regulations shall have effect as if, for the reference to regulation 4 of those Regulations, there were substituted a reference to regulation 5 above, and as if for the reference to paragraph 1 of Part III of Schedule 1 to those Regulations, there were substituted a reference to regulation 5(4) above.

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Source: https://www.legislation.gov.uk/uksi/2000/2868/regulation/6 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-2000/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.