{
  "url": "https://openlegislation.uk/charities-act-2011/section-144",
  "json_url": "https://openlegislation.uk/charities-act-2011/section-144.json",
  "legislation": "ukpga/2011/25",
  "legislation_title": "Charities Act 2011",
  "legislation_url": "https://openlegislation.uk/charities-act-2011",
  "path": "section/144",
  "kind": "section",
  "number": "144",
  "heading": "Audit of accounts of larger charities",
  "text": "(1) Subsection (2) applies to a financial year of a charity if—\n(a) the charity's gross income in that year exceeds £1.5 million, or\n(b) the charity's gross income in that year exceeds the accounts threshold and at the end of the year the aggregate value of its assets (before deduction of liabilities) exceeds £5 million.\n“The accounts threshold” means the sum for the time being specified in section 133 (account and statement an option for lower-income charities).\n(2) If this subsection applies to a financial year of a charity, the accounts of the charity for that year must be audited by a person who—\n(a) is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006, or\n(b) is a member of a body for the time being specified in regulations under section 154 and is under the rules of that body eligible for appointment as auditor of the charity.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sum in s. 144(1)(a) substituted (30.9.2026) by The Charities Acts 1992 and 2011 (Substitution of Sums) Order 2026 (S.I. 2026/427), arts. 1(1), 3(4)(a) (with art. 5(6))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sum in s. 144(1)(b) substituted (30.9.2026) by The Charities Acts 1992 and 2011 (Substitution of Sums) Order 2026 (S.I. 2026/427), arts. 1(1), 3(4)(b) (with art. 5(6))"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 144 applied (1.1.2018) by The Charitable Incorporated Organisations (Conversion) Regulations 2017 (S.I. 2017/1232), regs. 1(1), 14"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/25/section/144",
    "retrieved_at": "2026-10-29T09:09:07.149597+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}