{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-20",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-20.json",
  "legislation": "uksi/2008/629",
  "legislation_title": "The Charities (Accounts and Reports) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008",
  "path": "regulation/20",
  "kind": "regulation",
  "number": "20",
  "heading": "Duties of auditors: general",
  "text": "The duties of an auditor carrying out an audit of the accounts of a charity are—\n(a) in the case of an audit carried out under section 43 of the 1993 Act, specified—\n(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;\n(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;\n(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;\n(b) in the case of an audit carried out under section 43A of the 1993 Act, specified in regulation 27;\n(c) in the case of an audit carried out under section 43B of the 1993 Act, specified in regulation 28.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/629/regulation/20",
    "retrieved_at": "2026-10-29T03:34:41.193879+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}