Contents
1Citation and commencement#
These Regulations may be cited as the Charities Act 2011 (Group Accounts) Regulations 2015 and come into force on 31st March 2015.
2Exceptions to requirement to prepare group accounts#
The sum specified for the purposes of section 139(2) (exceptions to requirement to prepare group accounts) of the Charities Act 2011 is £1.5 million.
3#
Regulation 18 (exceptions relating to requirement to prepare group accounts) of the Charities (Accounts and Reports) Regulations 2008 is omitted.
4Audit 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 £1.5 million.
Contains public sector information licensed under the Open Government Licence v3.0.