{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-northern-ireland-2015/regulation-18",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-northern-ireland-2015/regulation-18.json",
  "legislation": "nisr/2015/384",
  "legislation_title": "The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015",
  "legislation_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-northern-ireland-2015",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Duties of auditors: general",
  "text": "The duties of an auditor carrying out an audit of—\n(a) the accounts of a charity under section 65(2) or (3)(b) are specified—\n(i) where the auditor is carrying out an audit of a statement of accounts prepared under section 64(1), in regulation 20;\n(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;\n(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;\n(b) the group accounts of a parent charity under paragraph 6 of Schedule 6 are specified in regulation 24.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2015/384/regulation/18",
    "retrieved_at": "2026-10-29T00:59:37.636768+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}