69 Investigation of accounts.E+W
(1)In the case of a charity which is a company [F1the Commission] may by order require that the condition and [F2relevant] accounts of the charity for such period as [F3the Commission thinks fit] shall be investigated and audited by an auditor appointed [F4by the Commission], being a person eligible for appointment as a [F5statutory auditor under Part 42 of the Companies Act 2006] .
[F6(1A)“Relevant accounts” means accounts required to be audited under [F7Part 16 of the Companies Act 2006] .]
(2)An auditor acting under subsection (1) above—
(a)shall have a right of access to all books, accounts and documents relating to the charity which are in the possession or control of the charity trustees or to which the charity trustees have access;
(b)shall be entitled to require from any charity trustee, past or present, and from any past or present officer or employee of the charity such information and explanation as he thinks necessary for the performance of his duties;
(c)shall at the conclusion or during the progress of the audit make such reports to [F8the Commission] about the audit or about the accounts or affairs of the charity as he thinks the case requires, and shall send a copy of any such report to the charity trustees.
(3)The expenses of any audit under subsection (1) above, including the remuneration of the auditor, shall be paid by [F9the Commission].
(4)If any person fails to afford an auditor any facility to which he is entitled under subsection (2) above [F10the Commission] may by order give to that person or to the charity trustees for the time being such directions as [F11the Commission thinks] appropriate for securing that the default is made good.
Textual Amendments
F1Words in s. 69(1) substituted (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 154(2)(a); S.I. 2007/309, art. 2, Sch.
F2Words in s. 69(1) inserted (with effect in accordance with art. 1(3) of the amending S.I.) by The Charities Act 2006 (Charitable Companies Audit and Group Accounts Provisions) Order 2008 (S.I. 2008/527), arts. 1(1), 7(2)
F3Words in s. 69(1) substituted (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 154(2)(b); S.I. 2007/309, art. 2, Sch.
F4Words in s. 69(1) substituted (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 154(2)(c); S.I. 2007/309, art. 2, Sch.
F5Words in s. 69(1) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 1(rr) (with arts. 6, 11, 12)
F6S. 69(1A) inserted (with effect in accordance with art. 1(3) of the amending S.I.) by The Charities Act 2006 (Charitable Companies Audit and Group Accounts Provisions) Order 2008 (S.I. 2008/527), arts. 1(1), 7(3)
F7Words in s. 69(1A) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 192(8) (with arts. 6, 11, 12)
F8Words in s. 69(2)(c) substituted (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 154(3); S.I. 2007/309, art. 2, Sch.
F9Words in s. 69(3) substituted (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 154(3); S.I. 2007/309, art. 2, Sch.
F10Words in s. 69(4) substituted (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 154(4)(a); S.I. 2007/309, art. 2, Sch.
F11Words in s. 69(4) substituted (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 154(4)(b); S.I. 2007/309, art. 2, Sch.