# The Charities Acts 1992 and 2011 (Substitution of Sums) Order 2026, Article 4: Amendment of the Charities Act 2011 (Group Accounts) Regulations 2015


(1) The Charities Act 2011 (Group Accounts) Regulations 2015 are amended as follows.
(2) In regulation 2 (exceptions to requirement to prepare group accounts), for “£1 million” substitute “£1.5 million”.
(3) In regulation 4 (audit of accounts of larger groups), for “£1 million” substitute “£1.5 million”.
(4) Omit regulation 6 (transitional provision).

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Source: https://www.legislation.gov.uk/uksi/2026/427/article/4 (the official version)
Page: https://openlegislation.uk/charities-acts-1992-and-2011-substitution-of-sums-order-2026/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.