Oireachtas Joint and Select Committees
Thursday, 21 November 2019
Public Accounts Committee
2018 Financial Statements of the Charities Regulatory Authority
9:00 am
Mr. Seamus McCarthy:
The carve-out that happens relates to the financial statements of the university itself, which is provided for in the Universities Act. Similarly, for institutes of technology, the accounting basis is set out in the Institutes of Technology Act. There is a question as to whether a foundation which is operating with a charity is excluded or included within any directions the Charities Regulator would give.
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