# The Charities (Accounts and Reports) Regulations 2008, Regulation 36: Auditors appointed by the Commission


(1) Subject to paragraph (2), in the case of an auditor appointed by the Commission, any report required by any of the provisions of this Part to be made to the charity trustees must instead be made to the Commission.
(2) This regulation does not apply in the case of an English or Welsh National Health Service Charity.

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Source: https://www.legislation.gov.uk/uksi/2008/629/regulation/36 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.