Sch. 12 para. 118 in force at 1.4.2017 by S.I. 2015/841, art. 4

Sch. 12 para. 119 in force at 1.4.2017 by S.I. 2015/841, art. 4 (with Sch. para. 11) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

Sch. 12 para. 120 in force at 1.4.2017 by S.I. 2015/841, art. 4 (with Sch. para. 11) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

Sch. 12 para. 121 in force at 1.4.2017 by S.I. 2015/841, art. 4 (with Sch. para. 11) (as amended (27.6.2016) by S.I. 2016/675, art. 2)

Sch. 12 para. 122 in force at 1.4.2017 by S.I. 2015/841, art. 4

http://www.legislation.gov.uk/ukpga/2014/2/schedule/12/crossheading/charities-act-2011-c-25Local Audit and Accountability Act 2014An Act to make provision for and in connection with the abolition of the Audit Commission for Local Authorities and the National Health Service in England; to make provision about the accounts of local and certain other public authorities and the auditing of those accounts; to make provision about the appointment, functions and regulation of local auditors; to make provision about data matching; to make provision about examinations by the Comptroller and Auditor General relating to English local and other public authorities; to make provision about the publication of information by smaller authorities; to make provision about compliance with codes of practice on local authority publicity; to make provision about access to meetings and documents of local government bodies; to make provision about council tax referendums; to make provision about polls consequent on parish meetings; and for connected purposes.texttext/xmlenStatute Law Database2024-06-12Expert Participation2024-05-07SCHEDULESSCHEDULE 12Related amendmentsCharities Act 2011 (c. 25)118

The Charities Act 2011 is amended as follows.

1191

Section 149 (audit or examination of English NHS charity accounts) is amended as follows.

2

In subsection (2) for “a person appointed by the Audit Commission” substitute

a person who—

a

is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006,

b

is eligible for appointment as a local auditor (see Part 4 of the Local Audit and Accountability Act 2014), or

c

is a member of a body for the time being specified in regulations under section 154 and is under the rules of that body eligible for appointment as auditor of the charity.

3

In subsection (3)—

a

for “the Audit Commission” (where it first occurs) substitute “ the charity trustees ”,

b

in paragraph (a) for “a person appointed by the Audit Commission” substitute “ a person who is within subsection (2)(a), (b) or (c) ”, and

c

in paragraph (b) for “a person so appointed” substitute “ a person who is qualified to be an independent examiner ”.

4

After subsection (3) insert—

3A

For the purposes of subsection (3)(b), a person is qualified to be an independent examiner if (and only if)—

a

the person is independent,

b

the charity trustees reasonably believe that the person has the requisite ability and practical experience to carry out a competent examination of the accounts, and

c

the person—

i

falls within a description of person for the time being included in the list in section 145(3), or

ii

is eligible for appointment as a local auditor (see Part 4 of the Local Audit and Accountability Act 2014).

5

Omit subsection (4).

6

For subsection (5) substitute—

5

The Commission may—

a

give guidance to charity trustees of an English NHS charity in connection with the selection of a person for appointment as an independent examiner;

b

give such directions as it thinks appropriate with respect to the carrying out of an examination in pursuance of subsection (3)(b);

and any such guidance or directions may either be of general application or apply to a particular charity only.

7

Omit subsection (8).

1201

Section 151 (audit of accounts of larger groups) is amended as follows.

2

In subsection (4)(b), for “a person appointed by the Audit Commission” substitute “ a person, appointed by the charity trustees of the parent charity, who is within section 149(2)(a), (b) or (c) ”.

3

In subsection (6)—

a

for “Subsections (4) and (6) of section 149 apply” substitute “ Section 149(6) applies ”, and

b

for “they apply” substitute “ it applies ”.

1211

Section 152 (examination of accounts an option for smaller groups) is amended as follows.

2

In subsection (6)—

a

for the words from “the Audit Commission” (where it first occurs) to “so appointed” substitute “ the charity trustees of the parent charity be audited by a person, appointed by those trustees, who is within section 149(2)(a), (b) or (c); or examined by a person, appointed by those trustees, who is qualified to be an independent examiner ”,

b

for “(4) to (6)” substitute “ (3A), (5) and (6) ”, and

c

after “section 149(3)” insert “; except that in subsection (3A)(b) of that section the reference to “the charity trustees” is to be read as a reference to “the charity trustees of the parent charity”.”

122

In section 154(1) (regulations relating to audits and examinations) after paragraph (a) insert—

aa

specifying one or more bodies for the purposes of section 149(2)(c);

.

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<ref href="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/12/paragraph/118">Sch. 12 para. 118</ref>
in force at 1.4.2017 by
<ref href="http://www.legislation.gov.uk/id/uksi/2015/841">S.I. 2015/841</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2015/841/article/4">art. 4</ref>
</p>
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<note class="commentary I" eId="key-f96a6a967c2ba7f92e0a0d8d1c6ba7bd">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/12/paragraph/119">Sch. 12 para. 119</ref>
in force at 1.4.2017 by
<ref href="http://www.legislation.gov.uk/id/uksi/2015/841">S.I. 2015/841</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2015/841/article/4">art. 4</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2015/841/schedule/paragraph/11">Sch. para. 11</ref>
) (as amended (27.6.2016) by
<ref href="">S.I. 2016/675</ref>
,
<ref href="">art. 2</ref>
)
</p>
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<note class="commentary I" eId="key-36e189aec03b7df64a7fba2f2e30c881">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/12/paragraph/120">Sch. 12 para. 120</ref>
in force at 1.4.2017 by
<ref href="http://www.legislation.gov.uk/id/uksi/2015/841">S.I. 2015/841</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2015/841/article/4">art. 4</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2015/841/schedule/paragraph/11">Sch. para. 11</ref>
) (as amended (27.6.2016) by
<ref href="">S.I. 2016/675</ref>
,
<ref href="">art. 2</ref>
)
</p>
</note>
<note class="commentary I" eId="key-e3b484f4325206446134fb5792ae687b">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/12/paragraph/121">Sch. 12 para. 121</ref>
in force at 1.4.2017 by
<ref href="http://www.legislation.gov.uk/id/uksi/2015/841">S.I. 2015/841</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2015/841/article/4">art. 4</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2015/841/schedule/paragraph/11">Sch. para. 11</ref>
) (as amended (27.6.2016) by
<ref href="">S.I. 2016/675</ref>
,
<ref href="">art. 2</ref>
)
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<ref href="http://www.legislation.gov.uk/id/ukpga/2014/2/schedule/12/paragraph/122">Sch. 12 para. 122</ref>
in force at 1.4.2017 by
<ref href="http://www.legislation.gov.uk/id/uksi/2015/841">S.I. 2015/841</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2015/841/article/4">art. 4</ref>
</p>
</note>
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<heading>SCHEDULES</heading>
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<num>SCHEDULE 12</num>
<heading>Related amendments</heading>
<hcontainer name="crossheading" eId="schedule-12-crossheading-charities-act-2011-c-25" period="#period1">
<heading>
<em>Charities Act 2011 (c. 25)</em>
</heading>
<paragraph eId="schedule-12-paragraph-118" period="#period1">
<num>
<noteRef href="#key-a2633f414119d8a6b22b5ba9b69ca7ed" marker="I1" class="commentary I"/>
118
</num>
<content>
<p>The Charities Act 2011 is amended as follows.</p>
</content>
</paragraph>
<paragraph eId="schedule-12-paragraph-119" period="#period1">
<num>
<noteRef href="#key-f96a6a967c2ba7f92e0a0d8d1c6ba7bd" marker="I2" class="commentary I"/>
119
</num>
<subparagraph eId="schedule-12-paragraph-119-1">
<num>1</num>
<content>
<p>
Section 149 (audit or examination of English
<abbr class="Acronym" title="National Health Service">NHS</abbr>
charity accounts) is amended as follows.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-12-paragraph-119-2">
<num>2</num>
<content>
<p>In subsection (2) for “a person appointed by the Audit Commission” substitute</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<p class="run-on">a person who— </p>
<paragraph eId="d4e127">
<num>a</num>
<content>
<p>is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006,</p>
</content>
</paragraph>
<paragraph eId="d4e133">
<num>b</num>
<content>
<p>is eligible for appointment as a local auditor (see Part 4 of the Local Audit and Accountability Act 2014), or</p>
</content>
</paragraph>
<paragraph eId="d4e139">
<num>c</num>
<content>
<p>is a member of a body for the time being specified in regulations under section 154 and is under the rules of that body eligible for appointment as auditor of the charity.</p>
</content>
</paragraph>
</quotedStructure>
</mod>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-12-paragraph-119-3">
<num>3</num>
<intro>
<p>In subsection (3)—</p>
</intro>
<paragraph eId="schedule-12-paragraph-119-3-a">
<num>a</num>
<content>
<p>
for “the Audit Commission” (where it first occurs) substitute
<mod>
<quotedText>“ the charity trustees ”</quotedText>
</mod>
,
</p>
</content>
</paragraph>
<paragraph eId="schedule-12-paragraph-119-3-b">
<num>b</num>
<content>
<p>
in paragraph (a) for “a person appointed by the Audit Commission” substitute
<mod>
<quotedText>“ a person who is within subsection (2)(a), (b) or (c) ”</quotedText>
</mod>
, and
</p>
</content>
</paragraph>
<paragraph eId="schedule-12-paragraph-119-3-c">
<num>c</num>
<content>
<p>
in paragraph (b) for “a person so appointed” substitute
<mod>
<quotedText>“ a person who is qualified to be an independent examiner ”</quotedText>
</mod>
.
</p>
</content>
</paragraph>
</subparagraph>
<subparagraph eId="schedule-12-paragraph-119-4">
<num>4</num>
<content>
<p>After subsection (3) insert—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<subsection eId="d4e185">
<num>3A</num>
<intro>
<p>For the purposes of subsection (3)(b), a person is qualified to be an independent examiner if (and only if)—</p>
</intro>
<paragraph eId="d4e191">
<num>a</num>
<content>
<p>the person is independent,</p>
</content>
</paragraph>
<paragraph eId="d4e197">
<num>b</num>
<content>
<p>the charity trustees reasonably believe that the person has the requisite ability and practical experience to carry out a competent examination of the accounts, and</p>
</content>
</paragraph>
<paragraph eId="d4e203">
<num>c</num>
<intro>
<p>the person—</p>
</intro>
<subparagraph eId="d4e209">
<num>i</num>
<content>
<p>falls within a description of person for the time being included in the list in section 145(3), or</p>
</content>
</subparagraph>
<subparagraph eId="d4e215">
<num>ii</num>
<content>
<p>is eligible for appointment as a local auditor (see Part 4 of the Local Audit and Accountability Act 2014).</p>
</content>
</subparagraph>
</paragraph>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-12-paragraph-119-5">
<num>5</num>
<content>
<p>Omit subsection (4).</p>
</content>
</subparagraph>
<subparagraph eId="schedule-12-paragraph-119-6">
<num>6</num>
<content>
<p>For subsection (5) substitute—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<subsection eId="d4e234">
<num>5</num>
<intro>
<p>The Commission may—</p>
</intro>
<paragraph eId="d4e240">
<num>a</num>
<content>
<p>
give guidance to charity trustees of an English
<abbr class="Acronym" title="National Health Service">NHS</abbr>
charity in connection with the selection of a person for appointment as an independent examiner;
</p>
</content>
</paragraph>
<paragraph eId="d4e249">
<num>b</num>
<content>
<p>give such directions as it thinks appropriate with respect to the carrying out of an examination in pursuance of subsection (3)(b);</p>
</content>
</paragraph>
<wrapUp>
<p>and any such guidance or directions may either be of general application or apply to a particular charity only.</p>
</wrapUp>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-12-paragraph-119-7">
<num>7</num>
<content>
<p>Omit subsection (8).</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="schedule-12-paragraph-120" period="#period1">
<num>
<noteRef href="#key-36e189aec03b7df64a7fba2f2e30c881" marker="I3" class="commentary I"/>
120
</num>
<subparagraph eId="schedule-12-paragraph-120-1">
<num>1</num>
<content>
<p>Section 151 (audit of accounts of larger groups) is amended as follows.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-12-paragraph-120-2">
<num>2</num>
<content>
<p>
In subsection (4)(b), for “a person appointed by the Audit Commission” substitute
<mod>
<quotedText>“ a person, appointed by the charity trustees of the parent charity, who is within section 149(2)(a), (b) or (c) ”</quotedText>
</mod>
.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-12-paragraph-120-3">
<num>3</num>
<intro>
<p>In subsection (6)—</p>
</intro>
<paragraph eId="schedule-12-paragraph-120-3-a">
<num>a</num>
<content>
<p>
for “Subsections (4) and (6) of section 149 apply” substitute
<mod>
<quotedText>“ Section 149(6) applies ”</quotedText>
</mod>
, and
</p>
</content>
</paragraph>
<paragraph eId="schedule-12-paragraph-120-3-b">
<num>b</num>
<content>
<p>
for “they apply” substitute
<mod>
<quotedText>“ it applies ”</quotedText>
</mod>
.
</p>
</content>
</paragraph>
</subparagraph>
</paragraph>
<paragraph eId="schedule-12-paragraph-121" period="#period1">
<num>
<noteRef href="#key-e3b484f4325206446134fb5792ae687b" marker="I4" class="commentary I"/>
121
</num>
<subparagraph eId="schedule-12-paragraph-121-1">
<num>1</num>
<content>
<p>Section 152 (examination of accounts an option for smaller groups) is amended as follows.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-12-paragraph-121-2">
<num>2</num>
<intro>
<p>In subsection (6)—</p>
</intro>
<paragraph eId="schedule-12-paragraph-121-2-a">
<num>a</num>
<content>
<p>
for the words from “the Audit Commission” (where it first occurs) to “so appointed” substitute
<mod>
<quotedText>“ the charity trustees of the parent charity be audited by a person, appointed by those trustees, who is within section 149(2)(a), (b) or (c); or examined by a person, appointed by those trustees, who is qualified to be an independent examiner ”</quotedText>
</mod>
,
</p>
</content>
</paragraph>
<paragraph eId="schedule-12-paragraph-121-2-b">
<num>b</num>
<content>
<p>
for “(4) to (6)” substitute
<mod>
<quotedText>“ (3A), (5) and (6) ”</quotedText>
</mod>
, and
</p>
</content>
</paragraph>
<paragraph eId="schedule-12-paragraph-121-2-c">
<num>c</num>
<content>
<p>after “section 149(3)” insert “; except that in subsection (3A)(b) of that section the reference to “the charity trustees” is to be read as a reference to “the charity trustees of the parent charity”.”</p>
</content>
</paragraph>
</subparagraph>
</paragraph>
<paragraph eId="schedule-12-paragraph-122" period="#period1">
<num>
<noteRef href="#key-5d02a4e3c4ba61ea0e762c31feb9c7d7" marker="I5" class="commentary I"/>
122
</num>
<content>
<p>In section 154(1) (regulations relating to audits and examinations) after paragraph (a) insert—</p>
<p class="BlockAmendment">
<mod>
<quotedStructure class="primary unknown main default" startQuote="" endQuote="">
<paragraph eId="d4e356">
<num>aa</num>
<content>
<p>specifying one or more bodies for the purposes of section 149(2)(c);</p>
</content>
</paragraph>
</quotedStructure>
</mod>
<inline name="AppendText">.</inline>
</p>
</content>
</paragraph>
</hcontainer>
</hcontainer>
</hcontainer>
</portionBody>
</portion>
</akomaNtoso>