158Application of duty in relation to auditors etc of group accounts
(1) Subsections (2) to (6) of section 156 (duty of auditors etc of individual accounts to report matters to Commission) apply in relation to a person appointed to audit, or report on, any group accounts under sections 151 to 153 as they apply in relation to the person referred to in section 156 as “P”.
(2) In section 156(2)(a), as it applies in accordance with subsection (1), the reference to the charity or any connected institution or body is to be read as a reference to the parent charity or any of its subsidiary undertakings.
Specified date: 14 March 2012: see s 355.
Accounting91Reporting & Accounting Requirements for Charities97Accounting Standards93Company Law & Business Entities92Companies & Corporate Bodies92Company Accounts91Charities Accounts91Charitable Trusts & Institutions97Auditing97Charities91