Part 8

Charity accounts, reports and returns
CHAPTER 3

Audit or examination of accounts

Regulations relating to audits and examinations

Power of Commission to direct compliance with certain regulations
155
If any person fails to afford an auditor or an independent examiner or examiner any facility to which the auditor, independent examiner or examiner is entitled by virtue of section 154(1)(d) or (e), the Commission, for securing that the default is made good, may by order give such directions as it thinks appropriate—
a
to that person,
b
if the audit or examination is of individual accounts, to the charity trustees for the time being of the charity concerned, or
c
if the audit or examination is of group accounts, to the charity trustees for the time being of such member of the group as the Commission thinks appropriate.
Pt. 8 applied (with modifications) (2.1.2013) by The Charitable Incorporated Organisations (Insolvency and Dissolution) Regulations 2012 (S.I. 2012/3013), regs. 1, 41