45Failure to provide statement of account
(1)This section applies where a charity fails, within such period as is specified in regulations under section 44(4), to send a copy of a statement of account to OSCR in pursuance of subsection (1)(d) of that section.
(2)OSCR may, after notifying the charity of its intention to do so, appoint a suitably qualified person (an “appointed person”) to prepare such a statement of account.
(3)An appointed person is entitled—
(a)on giving reasonable notice, to enter premises occupied by the charity at all reasonable times,
(b)to have access to, and take possession of, any document appearing to the appointed person to relate to the financial affairs of the charity, and
(c)to require any charity trustee, or agent or employee, of the charity to give the person such assistance, information or explanation as the appointed person may reasonably require.
(4)The charity trustees of the charity are personally liable jointly and severally for—
(a)any costs incurred by OSCR in relation to the appointment of the appointed person, and
(b)the expenses of the appointed person in performing that person’s functions under this section.
(5)The appointed person must—
(a)send to OSCR the statement of account prepared in pursuance of subsection (2),
(b)submit to OSCR a report on the affairs and accounting records of the charity, and
(c)send a copy of the statement of account and report to each person appearing to the appointed person to be a charity trustee of the charity.
(6)A person who, without reasonable excuse, refuses or fails to comply with a requirement of an appointed person under subsection (3) is guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.