- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
There are currently no known outstanding effects for the The Statutory Auditors (Amendment of Companies Act 2006 and Delegation of Functions etc) Order 2012, Paragraph 9.
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9. For the definition of “applicable accounting principles” at regulation 16(9)(a) of the Charities (Accounts and Reports) Regulations 2008 M1 substitute—U.K.
“(a)“applicable accounting principles” means, in relation to a parent charity that is required to prepare group accounts, the methods and principles set out in—
(i)the financial reporting standards and statements of standard accounting practice issued by the Financial Reporting Council Limited (“the Council”);
(ii)any abstract issued by the Council which is relevant to the preparation of those accounts by that parent charity; and
(iii)any statement of recommended practice (including the SORP) issued by a body recognised by the Council for the purpose of issuing guidance on the standards in paragraph (i) relevant to the preparation of those accounts by that parent charity.”
Marginal Citations
M1S.I. 2008/629, to which there are amendments not relevant to this Order.
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