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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.

NOTES
Initial Commencement
Specified date

Specified date: 14 March 2012: see s 355.
Accounting91 Reporting & Accounting Requirements for Charities97 Accounting Standards93 Company Law & Business Entities92 Companies & Corporate Bodies92 Company Accounts91 Charities Accounts91 Charitable Trusts & Institutions97 Auditing97 Charities91

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