Modifications etc. (not altering text)
C1Pt. VI (ss. 41-48) modified (1.1.1999) by 1998 No. 1, s. 3(3); Archbishops Instrument dated 14.10.1998
Commencement Information
I1Pt. VI (ss. 41-48) wholly in force at 1.3.1996; Pt. VI (ss. 41-48) not in force at Royal Assent see s. 99(2); Pt. VI (ss. 41-48) in force for certain purposes at 15.10.1995 by S.I. 1995/2695, art. 3 (with art. 4); Pt. VI (ss. 41-48) in force for all other purposes at 1.3.1996 by S.I. 1995/2695, art. 2 (with art. 4)
(1)The [F1Minister] may by regulations make provision—
(a)specifying one or more bodies for the purposes of section 43(2)(b) above;
(b)with respect to the duties of an auditor carrying out an audit under section 43[F2, 43A or 43B] above, including provision with respect to the making by him of a report on—
(i)the statement of accounts prepared for the financial year in question under section 42(1) above, or
(ii)the account and statement so prepared under section 42(3) above,[F3or
(iii)the accounts so prepared under section 226 of the Companies Act 1985 (duty to prepare individual accounts),]
as the case may be;
[F4(c)with respect to the making of a report—
(i)by an independent examiner in respect of an examination carried out by him under section 43 above; or
(ii)by an examiner in respect of an examination carried out by him under section 43A or 43B above;]
(d)conferring on such an auditor or on an independent examiner [F5or examiner] a right of access with respect to books, documents and other records (however kept) which relate to the charity concerned;
(e)entitling such an auditor or an independent examiner [F5or examiner] to require, in the case of a charity, information and explanations from past or present charity trustees or trustees for the charity, or from past or present officers or employees of the charity;
(f)enabling [F6the Commission], in circumstances specified in the regulations, to dispense with the requirements of section 43(2) or (3) above in the case of a particular charity or in the case of any particular financial year of a charity.
(2)If any person fails to afford an auditor or an independent examiner [F7or examiner] any facility to which he is entitled by virtue of subsection (1)(d) or (e) above, [F8the Commission] may by order give—
(a)to that person, or
(b)to the charity trustees for the time being of the charity concerned,
such directions as [F9the Commission thinks] appropriate for securing that the default is made good.
F10(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Word in s. 44(1) substituted (13.12.2006) by Transfer of Functions (Third Sector, Communities and Equality) Order 2006 (S.I. 2006/2951), art. 1(2), Sch. para. 4(s)
F2Words in s. 44(1)(b) inserted (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 137(2)(a); S.I. 2007/309, art. 2, Sch.
F3S. 44(1)(b)(iii) and word inserted (with effect in accordance with art. 1(3) of the amending S.I.) by The Charities Act 2006 (Charitable Companies Audit and Group Accounts Provisions) Order 2008 (S.I. 2008/527), arts. 1(2), 3
F4S. 44(1)(c) substituted (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 137(2)(b); S.I. 2007/309, art. 2, Sch.
F5Words in s. 44(1)(d)(e) inserted (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 137(2)(c); S.I. 2007/309, art. 2, Sch.
F6Words in s. 44(1)(f) substituted (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 137(2)(d); S.I. 2007/309, art. 2, Sch.
F7Words in s. 44(2) inserted (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 137(3)(a); S.I. 2007/309, art. 2, Sch.
F8Words in s. 44(2) substituted (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 137(3)(b); S.I. 2007/309, art. 2, Sch.
F9Words in s. 44(2) substituted (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 137(3)(c); S.I. 2007/309, art. 2, Sch.
F10S. 44(3) repealed (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 137(4), Sch. 9; S.I. 2007/309, art. 2, Sch.