C1Part 8Charity accounts, reports and returns
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.
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