41.—(1) The Regulator may by order require a community interest company to allow the annual accounts of the company to be audited by a qualified auditor appointed by the Regulator.
(2) A person is a qualified auditor if he is eligible for appointment as a company auditor under Article 28 of the Companies (Northern Ireland) Order 1990 (NI 5) (eligibility for appointment as auditor).
(3) Articles 397A and 397B of the 1986 Order (auditor’s rights to information) apply in relation to an auditor appointed under this Article as in relation to an auditor appointed under Chapter V of Part XII of that Order.
(4) On completion of the audit the auditor must make a report to the Regulator on such matters and in such form as the Regulator specifies.
(5) The expenses of the audit, including the remuneration of the auditor, are to be paid by the Regulator.
(6) An audit under this Article is in addition to, and does not affect, any audit required by or under any other statutory provision.