{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-northern-ireland-2015/regulation-28",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-northern-ireland-2015/regulation-28.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/28",
  "kind": "regulation",
  "number": "28",
  "heading": "Auditors appointed by the Commission",
  "text": "In the case of an auditor appointed by the Commission, any report required by any of the provisions of this Part to be made to the charity trustees must instead be made to the Commission.",
  "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/28",
    "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."
}