Regulation 18 Duties of auditors: general
The duties of an auditor carrying out an audit of—
(a)
the accounts of a charity under section 65(2) or (3)(b) are specified—
(i)
where the auditor is carrying out an audit of a statement of accounts prepared under section 64(1), in regulation 20;
(ii)
where the auditor is carrying out an audit of individual accounts of a company that is a charity prepared under Part 15 of the Companies Act, in regulation 21;
(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 64(3), in regulation 22;
(b)
the group accounts of a parent charity under paragraph 6 of Schedule 6 are specified in regulation 24.