http://www.legislation.gov.uk/nia/2008/12/section/67Charities Act (Northern Ireland) 2008An Act to provide for the establishment and functions of the Charity Commission for Northern Ireland and the Charity Tribunal for Northern Ireland; to make provision about the law of charities, including provision about charitable incorporated organisations; to make further provision about public charitable collections and other fund-raising carried on in connection with charities and other institutions; and for connected purposes.texttext/xmlenStatute Law Database2026-01-29Expert Participation2022-03-30 PART 8671This section applies to a person (A) acting as an auditor or independent examiner appointed by or in relation to a charity under section 65.2If, in the course of acting in the capacity mentioned in subsection (1), A becomes aware of a matter—awhich relates to the activities or affairs of the charity or of any connected institution or body, andbwhich A has reasonable cause to believe is likely to be of material significance for the purposes of the exercise by the Commission of its functions under section 22 or 33,A must immediately make a written report on the matter to the Commission.3If, in the course of acting in the capacity mentioned in subsection (1), A becomes aware of any matter—awhich does not appear to be one that A is required to report under subsection (2), butbwhich A has reasonable cause to believe is likely to be relevant for the purposes of the exercise by the Commission of any of its functions,A may make a report on the matter to the Commission.4Where the duty or power under subsection (2) or (3) has arisen in relation to A, the duty or power is not affected by A subsequently ceasing to act in that capacity.5Where A makes a report as required or authorised by subsection (2) or (3), no duty to which A is subject is to be regarded as contravened merely because of any information or opinion contained in the report.6In this section “connected institution or body”, in relation to a charity, means—aan institution which is controlled by, orba body corporate in which a substantial interest is held by,the charity or any one or more of the charity trustees acting in a capacity as such.7Paragraphs 3 and 4 of Schedule 5 apply for the purposes of subsection (6) as they apply for the purposes of provisions of that Schedule.