152 Examination of accounts an option for smaller groups
Charities Act 2011 (2011 c 25) | Legislation

152  Examination of accounts an option for smaller groups

(1)     This section applies if—

(a)     group accounts are prepared for a financial year of a parent charity under section 138(2), and

(b)     section 151 (audit of accounts of larger groups) does not apply in relation to that year.

(2)     If—

(a)     this section applies in relation to a financial year of a parent charity,

(b)     the aggregate gross income of the group in that year exceeds the sum specified in section 145(1), and

(c)     subsection (6) or (7) (NHS charity: group accounts) does not apply in relation to it,

the group accounts for that year must, at the election of the charity trustees of the parent charity, be examined by an independent examiner (as defined in section 145(1)(a)) or audited by a person within section 144(2)(a) or (b).

(3)

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