Section 138 Charity: accountant's reportI1

England and Wales

(1)

A reporting accountant appointed for the purposes of section 136(3) in respect of a charity's accounts shall make a report to the charity in accordance with this section.

(2)

The report must state whether the accounts are in accordance with accounting records kept under section 135(2)(a).

(3)

On the basis of the information in the accounting records the report must also state whether—

(a)

the accounts comply with the requirements of F1the Charities Act 2011;

(b)

section 136(3) applied in respect of the accounts.

(4)

The report must give the name of the reporting accountant and be signed.

(5)

If the reporting accountant fails to obtain all the information and explanations which the reporting accountant thinks necessary for the purposes of preparing the report, that must be stated in the report.

Annotations

Textual amendments

F1: Words in s. 138(3)(a) substituted (14.3.2012) by Charities Act 2011 (c. 25), s. 355, Sch. 7 para. 133 (with s. 20(2), Sch. 8)

Commencement

I1: S. 138 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)

Notes on Part 2

Modifications

C1: Pt. 2 modified (1.4.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 16 para. 69(2); S.I. 2012/628, art. 6(i) (with arts. 9 11 14 15 17)