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The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015

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Audit and independent examination: supplementary provisions

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26.—(1) Any person carrying out an audit or examination of the accounts of a charity under section 65(2), (3) or (6), or paragraph 6 or 7 of Schedule 6, has a right of access to any books, documents and other records (however kept) which relate to the charity concerned and which the person concerned considers it necessary to inspect for the purpose of carrying out the audit or examination.

(2) Such a person is entitled to require, in the case of the charity concerned, such information and explanations from past or present charity trustees of, or trustees for, the charity, or from past or present officers or employees of the charity, as the person considers it necessary to obtain for the purposes of carrying out the audit or examination.

(3) Where an auditor is carrying out an audit of the group accounts of a parent charity under paragraph 6 or 7 of Schedule 6, the auditor also has—

(a)the right of access in paragraph (1), modified so that the undertakings included in the group are treated as a single charity;

(b)the right to require the information and explanations in paragraph (2), modified so that the undertakings included in the group are treated as a single charity;

(c)a right of access to any books, documents and other records (however kept) which relate to any of the subsidiary undertakings included in group accounts and which the auditor considers it necessary to inspect for the purpose of carrying out the audit;

(d)the right to require, in the case of any such subsidiary undertaking, such information and explanations—

(i)in the case of a subsidiary undertaking which is a charity, from past or present charity trustees of, or trustees for, that charity;

(ii)in the case of any subsidiary undertaking which is not a charity, from the subsidiary undertaking itself and from past or present officers or employees of that undertaking,

as the auditor considers it necessary to obtain for the purposes of carrying out the audit;

(e)the right to require the charity trustees of the parent charity to take all such steps as are reasonably open to them to obtain from any such subsidiary undertaking such information and explanations as the auditor may reasonably require for the purposes of carrying out the audit.

(4) For the purposes of this regulation, “officer” includes any auditor or other person appointed to scrutinise the accounts of the parent charity or any subsidiary undertaking.

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