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charitable company's accounts must be audited by a
registered auditor who is authorised to audit company
accounts. A non-company charity's accounts must normally be
audited by a registered auditor authorised to audit company
accounts or a member of a "recognised body" named in the
Regulations under Part VI, Charities Act 1993 and eligible
under the rules of that body to audit charities. In some
circumstances the Audit Commission is authorised by the
Charity Commission under S9(2)a of the 1995 Regulations to
audit the accounts of a non-company charity connected with
local authorities or the NHS.
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Please send me rbi previous exam paper with ans for group B at aparna_majumder@ymail.com
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