Charity accounts
I111Independent reports: minor and consequential modifications
1
The 2005 Act is modified as follows.
2
In section 4(c)(iii) (application for entry in Register), after “(if any)” insert “and any associated reports forming part of the same document”
.
3
In section 23(1) (entitlement to information about charities)—
a
in paragraph (b), after “account” insert “and independent report on accounts”
,
b
in the closing words, after “account” insert “and independent report on accounts”
.
4
In section 44(4)(g) (accounts), at the end insert “(including matters relating to the independent report on accounts)”
.
5
In section 106 (general interpretation), after the definition of “the First-tier Tribunal” insert—
“independent report on accounts” has the meaning given in section 44(1)(ca),