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Charities Act 2006

Commentary on Sections

Section 33: Duty of auditor etc. of charitable company to report matters to Commission

130.Section 33 provides for the new section 68A to be inserted after section 68. It extends to persons acting as auditors of charitable companies under Chapter 5 of Part 11 of the Companies Act 1985, and to reporting accountants of charitable companies under section 249C of that Act, the duties, powers and protection given to auditors and independent examiners under section 44A(2)-(7) of the 1993 Act.

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