MORGAN, Gareth G (2005). Charities and Self-Regulation: Theory and Practice in the Role of Independent Examiners under s43(3) of the Charities Act 1993. Charity law and practice review, 8 (3), 31-54. [Article]
Abstract
The Charities Act 1993 created the new role of an independent examiner of charity accounts. Drawing on a combination of field research with independent examiners and analysis of the primary and secondary legislation an analysis of the independent examination regime is provided.
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