SCHEDULES

SCHEDULE 12E+WRelated amendments

Charities Act 2011 (c. 25)E+W

121(1)Section 152 (examination of accounts an option for smaller groups) is amended as follows.E+W

(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”.”