F1Part 1Charities
Chapter 6Charity accounts
Duty to keep accounts etc.
I145F2Failure to provide statement of account: preparation by appointed person
F31
This section applies where—
a
a charity has failed to send a copy of its statement of account to OSCR in pursuance of section 44(1)(d), and
b
the time by which the statement was due to be sent to OSCR by virtue of provision made under section 44(4)(f) has passed.
2
OSCR may, after notifying the charity of its intention to do so, appoint a suitably qualified person (an “appointed person”) to prepare such a statement of account.
3
An appointed person is entitled—
a
on giving reasonable notice, to enter premises occupied by the charity at all reasonable times,
b
to have access to, and take possession of, any document appearing to the appointed person to relate to the financial affairs of the charity, and
c
to require any charity trustee, or agent or employee, of the charity to give the person such assistance, information or explanation as the appointed person may reasonably require.
4
The charity trustees of the charity are personally liable jointly and severally for—
a
any costs incurred by OSCR in relation to the appointment of the appointed person, and
b
the expenses of the appointed person in performing that person's functions under this section.
5
The appointed person must—
a
send to OSCR the statement of account prepared in pursuance of subsection (2),
b
submit to OSCR a report on the affairs and accounting records of the charity, and
c
send a copy of the statement of account and report to each person appearing to the appointed person to be a charity trustee of the charity.
6
A person who, without reasonable excuse, refuses or fails to comply with a requirement of an appointed person under subsection (3) is guilty of an offence and liable on summary conviction to a fine not exceeding level 3 on the standard scale.
Pt. 1 Ch. 5A inserted (1.10.2010 for specified purposes, 1.11.2012 in so far as not already in force) by Public Services Reform (Scotland) Act 2010 (asp 8), ss. 125(1), 134(7); S.S.I. 2010/321, art. 3, Sch.; S.S.I. 2012/218, art. 2