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Regulation 4 Audit of accounts of larger groupsI1

England and Wales

The sum prescribed as the relevant income threshold for the purpose of section 151(1)(a) (audit of accounts of larger groups) of the Charities Act 2011 is F1£1.5 million.

Annotations

Textual amendments

F1

Sum in reg. 4 substituted (30.9.2026) by The Charities Acts 1992 and 2011 (Substitution of Sums) Order 2026 (S.I. 2026/427), arts. 1(1), 4(3) (with art. 5(6))

Commencement

I1

Reg. 4 in force at 31.3.2015, see reg. 1