145 Examination of accounts an option for lower-income charities
Charities Act 2011 (2011 c 25) | Legislation

145  Examination of accounts an option for lower-income charities

(1)     If section 144(2) does not apply to a financial year of a charity but its gross income in that year exceeds £25,000, the accounts of the charity for that year must, at the election of the charity trustees, be—

(a)     examined by an independent examiner, that is, an independent person who is reasonably believed by the trustees to have the requisite ability and practical experience to carry out a competent examination of the accounts, or

(b)     audited by a person within section 144(2)(a) or (b).

(2)

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