# The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015, Regulation 14: Form and contents of group accounts: general


(1) The requirements as to the form and contents of group accounts to be prepared under paragraph 3(3)(b) of Schedule 6 are prescribed in this regulation and regulation 15.
(2) In the case of a parent charity that is a general charity, the group accounts must comply with regulation 8 as if the undertakings included in the group were a single charity.
(3) In the case of a parent charity that is a special case charity, the group accounts must comply with regulation 9 as if the undertakings included in the group were a single charity.
(4) In the case of a parent charity that is an investment fund, the group accounts must comply with regulation 10 as if the undertakings included in the group were a single charity.

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Source: https://www.legislation.gov.uk/nisr/2015/384/regulation/14 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-northern-ireland-2015/regulation-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.