Regulation 20 Duties of auditors: general

The duties of an auditor carrying out an audit of the accounts of a charity are—

(a)

in the case of an audit carried out under section 43 of the 1993 Act, specified—

(i)

where the auditor is carrying out an audit of a statement of accounts prepared under section 42(1) of the 1993 Act, in regulation 24;

(ii)

where the auditor is carrying out an audit of individual accounts of a company that is a charity prepared under Part 7 of the 1985 Act, in regulation 25;

(iii)

where the auditor is carrying out an audit of a receipts and payments account and a statement of assets and liabilities prepared under section 42(3) of the 1993 Act, in regulation 26;

(b)

in the case of an audit carried out under section 43A of the 1993 Act, specified in regulation 27;

(c)

in the case of an audit carried out under section 43B of the 1993 Act, specified in regulation 28.