25. An independent examiner who has carried out an examination of the accounts of a charity under section 65(3)(a) must make a report to the charity trustees which—
(a)states the name and address of the examiner and the name of the charity concerned;
(b)is signed by the examiner;
(c)is dated and specifies the financial year in respect of which the accounts to which it relates have been prepared;
(d)if the gross income of the charity in that year exceeds the sum specified in section 65(4), specifies the basis on which the examiner qualifies to act as independent examiner in accordance with that section;
(e)states any, or any other, relevant professional qualifications or professional body of which the examiner is a member;
(f)where the accounts are being examined in the circumstances specified in regulation 27(3), states the date when the Commission dispensed with the requirements of section 65(3)(a);
(g)specifies that it is a report in respect of an examination carried out under 65(3)(a) and in accordance with any directions given by the Commission under subsection (9) of that section which are applicable;
(h)states whether or not any matter has come to the examiner’s attention in connection with the examination which gives the examiner reasonable cause to believe that in any material respect—
(i)accounting records have not been kept in respect of the charity in accordance with—
(aa)where that charity is a company, section 386 of the Companies Act;
(bb)in any other case, section 63(1) and (2);
(ii)the accounts do not accord with those records;
(iii)in the case of an examination of a statement of accounts which has been prepared under 64(1), the statement of accounts does not comply with any of the requirements of regulation 8, 9 or10, as applicable, other than any requirement to give a true and fair view;
(iv)in the case of the examination of the accounts prepared under Part 15 of the Companies Act, the charity’s accounts—
(aa)do not comply with the requirements of section 396 of the Companies Act other than any requirement to give a true and fair view;
(bb)in any case where those accounts state they have been prepared in accordance with the SORP, have not in fact been prepared in accordance with the methods and principles set out in the SORP;
(i)states whether or not any matter has come to the examiner’s attention in connection with the examination to which, in the examiner’s opinion, attention should be drawn in the report in order to enable a proper understanding of the accounts to be reached;
(j)contains a statement as to any of the following matters that have become apparent to the examiner during the course of the examination, namely, that—
(i)there has been any material expenditure or action which appears not to be in accordance with the trusts of the charity;
(ii)any information or explanation to which the examiner is entitled under regulation 26 has not been afforded to the examiner;
(iii)in the case of an examination of a statement of accounts which has been prepared under section 64(1), any information contained in the statement of accounts is inconsistent in any material respect with any report of the charity trustees prepared under section 68 in respect of the financial year in question;
(iv)in the case of an examination of accounts prepared under Part 15 of the Companies Act, any information contained in the accounts is inconsistent in any material respect with any report of the charity trustees prepared under section 68 of the Act or the report prepared under section 415 of the Companies Act in respect of the financial year in question.