
1 

(1) This Order may be cited as the Charities (2008 Act) (Commencement No. 7) Order (Northern Ireland) 2015.
(2) In this Order any reference to a numbered section or Schedule is a reference to a section of, or Schedule to, the Charities Act (Northern Ireland) 2008.
2 

(1) The day appointed for the coming into operation of sections 64(6) (annual statements of accounts) and 65(10)(a) (annual audit or examination of charity accounts), for the purpose only of authorising the making of orders, is 28th November 2015.
(2) The day appointed for the coming into operation of sections 68(1)(a) and (2) (annual reports) and 72 (group accounts) and paragraphs 3(3) to (5), 4(2) and (3), 6(2), 8(3), 10(2) and (3) and 13 of Schedule 6 (group accounts), for the purpose only of authorising the making of regulations, is 28th November 2015.
(3) The day appointed for the coming into operation of the provisions specified in the Schedule is 1st January 2016.
Sealed with the Official Seal of the Department for Social Development on 27th November 2015
(L.S.)Chris Hughes
A senior officer of the Department for Social Development

SCHEDULE
Article 2(3)


Provision of the Act Subject matter
Section 63 Duty to keep accounting records
Section 64, in so far as not already in operation Annual statements of accounts
Section 65, in so far as not already in operation Annual audit or examination of charity accounts
Section 66, in so far as not already in operation Supplementary provisions relating to audits, etc.
Section 67 Duty of auditors, etc. to report matters to Commission
Section 68, in so far as not already in operation Annual reports
Section 69 Public inspection of annual reports, etc.
Section 71, in so far as not already in operation Offences
Section 72 Group accounts
Section 91, in so far as not already in operation Power to relieve trustees, auditors, etc. from liability for breach of trust or duty
Section 92(1) and (2)(a) Court’s power to grant relief to apply to all auditors, etc. of charities which are not companies
Section 103 Duty of charity’s auditors, etc. to report matters to Commission
Section 104 Investigation of accounts
Section 174, in so far as it applies to section 66(2) Enforcement of orders of Commission
Schedule 6, in so far as not already in operation Group accounts
In Schedule 9 the repeal of section 14 of the Charities Act (Northern Ireland) 1964 and section 184 in so far as it relates to that repeal Repeals