33Duty of auditor etc. of charitable company to report matters to CommissionE+W
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After section 68 of the 1993 Act insert—
“68ADuty of charity's auditors etc. to report matters to Commission
(1)Section 44A(2) to (7) above shall apply in relation to a person acting as—
(a)an auditor of a charitable company appointed under Chapter 5 of Part 11 of the Companies Act 1985 (auditors), or
(b)a reporting accountant appointed by a charitable company for the purposes of section 249C of that Act (report required instead of audit),
as they apply in relation to a person such as is mentioned in section 44A(1).
(2)For this purpose any reference in section 44A to a person acting in the capacity mentioned in section 44A(1) is to be read as a reference to his acting in the capacity mentioned in subsection (1) of this section.
(3)In this section “charitable company” means a charity which is a company.”