# The Charities (Accounts and Reports) Regulations 2008, 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.

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Source: https://www.legislation.gov.uk/uksi/2008/629/regulation/20 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.