Charities Act 2006 (c. 50)

Part 2 U.K. Regulation of charities

Chapter 7 E+W Charitable companies

33 Duty of auditor etc. of charitable company to report matters to Commission E+W

After section 68 of the 1993 Act insert—

“68A Duty of charity's auditors etc. to report matters to Commission

(1) Section 44A(2) to (7) above shall apply in relation to a person acting as—

(a) an auditor of a charitable company appointed under Chapter 5 of Part 11 of the Companies Act 1985 (auditors), or

(b) a reporting accountant appointed by a charitable company for the purposes of section 249C of that Act (report required instead of audit),

as they apply in relation to a person such as is mentioned in section 44A(1).

(2) For this purpose any reference in section 44A to a person acting in the capacity mentioned in section 44A(1) is to be read as a reference to his acting in the capacity mentioned in subsection (1) of this section.

(3) In this section “charitable company” means a charity which is a company.”

Commencement Information

I1 S. 33 in force at 1.4.2008 by S.I. 2008/945, art. 2, Sch. 1 (with arts. 4, 5)