# The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015, Regulation 17: Exceptions relating to requirement to prepare group accounts: subsidiary undertaking


A subsidiary undertaking may be excluded under paragraph 4(3) of Schedule 6 from group accounts required to be prepared where such exclusion is permitted by the SORP applicable to the parent charity and FRS 102.

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Source: https://www.legislation.gov.uk/nisr/2015/384/regulation/17 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-northern-ireland-2015/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.