[F168ADuty of charity’s auditors etc. to report matters to CommissionE+W
(1)Section 44A(2) to (7) above shall apply in relation to a person [F2acting as an auditor of a charitable company appointed under Chapter 2 of Part 16 of the Companies Act 2006 (appointment of auditors) 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.]
Textual Amendments
F1S. 68A inserted (1.4.2008) by Charities Act 2006 (c. 50), ss. 33, 79(2) (with Sch. 10 para. 10); S.I. 2008/945, art. 2, Sch. 1
F2Words in s. 68A(1) substituted (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(1), 6