# The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015, 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.

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Source: https://www.legislation.gov.uk/nisr/2015/384/regulation/18 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-northern-ireland-2015/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.