The Charities (Accounts and Reports) Regulations 2008

Duties of auditors of accounts of Welsh National Health Service Charities

28.—(1) The duties of an auditor carrying out an audit of the accounts of a Welsh National Health Service Charity under section 43B are specified in this regulation.

(2) Where—

(a) the accounts of the charity in respect of the relevant financial year are required to be audited under section 43B(2) of the 1993 Act; or

(b) the Auditor General for Wales elects under section 43B(3) of the 1993 Act that the accounts of the charity be audited and the charity has prepared a statement of accounts under section 42(1) of that Act for the relevant financial year,

regulation 24 applies to the Auditor General for Wales with the modifications specified in paragraph (3).

(3) The specified modifications to regulation 24 are—

(a) the requirement in paragraph (1)(a) to provide the name and address of the auditor is omitted;

(b) paragraph (1)(c) is omitted;

(c) in paragraph (1)(e) for “section 43” there is substituted “section 43B”.

(4) Where—

(a) the charity has prepared an account and statement have been prepared under section 42(3) of the 1993 Act in respect of the relevant financial year; and

(b) the Auditor General for Wales elects under section 43B(3) of the 1993 Act that the accounts of the charity be audited,

regulation 26 applies to the Auditor General for Wales with the modifications specified in paragraph (5).

(5) The specified modifications to regulation 26 are—

(a) the requirement in paragraph (1)(a) to provide the name and address of the auditor is omitted;

(b) paragraph (1)(c) is omitted;

(c) in paragraph (1)(e) for “section 43” there is substituted “section 43B”.