Charities

This is what we consider to be the most relevant legislation currently available for Charities. Where cited ‘As amended’, amendments made by subsequent legislation are incorporated up to a date that is stated at the beginning of the regulation. Other UK legislation is available here.

Please note that, while the link to the Charities Commission for Northern Ireland is not legislation, it is an essential link which contains a lot of information on charities and should also be reviewed.

Charities
Charities Act (Northern Ireland) 2008 (As amended)	https://www.legislation.gov.uk/nia/2008/12/contents
Charities Act (Northern Ireland) 2013 (As amended)	https://www.legislation.gov.uk/nia/2013/3/contents
The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015	https://www.legislation.gov.uk/nisr/2015/384/contents/made
The Charity Commission for Northern Ireland - Not legislation, but an essential link which contains a lot of information on charities	https://www.charitycommissionni.org.uk/

Chartered Accountants Ireland can accept no responsibility for the content on any site that is linked to/from the Institute website. Links are provided in good faith for the potential support of members and students.

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