# The Charities Act 2011 (Group Accounts) Regulations 2015, Regulation 4: Audit of accounts of larger groups


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 £1 million.

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Source: https://www.legislation.gov.uk/uksi/2015/322/regulation/4 (the official version)
Page: https://openlegislation.uk/charities-act-2011-group-accounts-regulations-2015/regulation-4/enacted
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.