# The Charities Acts 1992 and 2011 (Substitution of Sums) Order 2026, Article 3: Amendment of the 2011 Act


(1) The 2011 Act is amended as follows.
(2) In section 70 (restrictions on Commission’s concurrent jurisdiction), in subsection (3), in the words before paragraph (a), for “£500” substitute “£1,000”.
(3) In section 133 (account and statement an option for lower-income charities), in the words before paragraph (a), for “£250,000” substitute “£500,000”.
(4) In section 144 (audit of accounts of larger charities), in subsection (1)—
(a) in paragraph (a), for “£1 million” substitute “£1.5 million”;
(b) in paragraph (b), for “£3.26 million” substitute “£5 million”.
(5) In section 145 (examination of accounts an option for lower-income charities)—
(a) in subsection (1), in the words before paragraph (a), for “£25,000” substitute “£40,000”;
(b) in subsection (3), in the words before paragraph (a), for “£250,000” substitute “£500,000”.

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Source: https://www.legislation.gov.uk/uksi/2026/427/article/3 (the official version)
Page: https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.