C1Part 8Charity accounts, reports and returns

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CHAPTER 3Audit or examination of accounts

Audit or examination of individual accounts

146Commission's powers to order audit

1

The Commission may by order require the accounts of a charity for a financial year to be audited by a person within section 144(2)(a) or (b) if it appears to the Commission that—

a

section 144(2), or (as the case may be) section 145(1), has not been complied with in relation to that year within 10 months from the end of that year, or

b

although section 144(2) does not apply to that year, it would nevertheless be desirable for the accounts of the charity for that year to be audited by a person within section 144(2)(a) or (b).

2

If the Commission makes an order under subsection (1) with respect to a charity, the auditor must be a person appointed by the Commission unless—

a

the order is made by virtue of subsection (1)(b), and

b

the charity trustees themselves appoint an auditor in accordance with the order.

3

The expenses of any audit carried out by an auditor appointed by the Commission under subsection (2), including the auditor's remuneration, are recoverable by the Commission—

a

from the charity trustees of the charity concerned, who are personally liable, jointly and severally, for those expenses, or

b

to the extent that it appears to the Commission not to be practical to seek recovery of those expenses in accordance with paragraph (a), from the funds of the charity.