The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015
These Regulations make provision in respect of the preparation and scrutiny of accounts prepared by charities and the preparation of annual reports by charities. The Regulations also make provision for the preparation and scrutiny of group accounts and the preparation of group annual reports by parent charities. The Regulations apply to charities registered in the register of charities kept under section 16 of the Charities Act (Northern Ireland) 2008 (“the Act”) and for financial years beginning on or after 1st January 2016.