Part 1Charities
Chapter 6Charity accounts
Duty to keep accounts etc.
I145Failure to provide statement of account
1
This section applies where a charity fails, within such period as is specified in regulations under section 44(4), to send a copy of a statement of account to OSCR in pursuance of subsection (1)(d) of that section.
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.