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Charities Act 2011

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Changes over time for: Cross Heading: Accounts

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Point in time view as at 14/06/2023.

Changes to legislation:

Charities Act 2011, Cross Heading: Accounts is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

AccountsE+W

5E+WThe official custodian must—

(a)keep such books of account and such records in relation to them as may be directed by the Treasury, and

(b)prepare accounts, in such form, in such manner and at such times as may be directed by the Treasury.

6E+WThe Comptroller and Auditor General must—

(a)examine, certify and report on the accounts so prepared, and

(b)send a copy of the certified accounts and the report to the Commission.

7E+WThe Commission must publish and lay before Parliament a copy of the documents sent to it under paragraph 6(b).

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