Charities Act 2011

The Charities Act 2011 is a UK act of [Parliament (UK)|act of Parliament]. It consolidated the bulk of the Charities [Act 2006], outstanding provisions of the Charities Act 1993, and various other enactments.

Repeals

Legislation repealed or revoked in its entirety by the Charities Act 2011 included

Amendments were made to other legislation. It replaced most of the ' and Charities Act 2006.

Independent examination

Section 145 allowed for charities' financial accounts to be independently examined where a full audit is not required. An "independent examiner" is a person not connected to the charity who is "reasonably believed by the trustees to have the requisite ability and practical experience to carry out a competent examination of the accounts".

Social investment by charities

Additional provisions were added by the granting a "general power" to charities to make "social investments", that is actions undertaken both to further the organisation's charitable aims and to make a financial surplus. In this context a charity's actions do not need to be financial "investments" as the term would generally be understood.