44 Supplementary provisions relating to audits etc.E+W
(1)The [F1Minister] may by regulations make provision—
(a)specifying one or more bodies for the purposes of section 43(2)(b) above;
(b)with respect to the duties of an auditor carrying out an audit under section 43[F2, 43A or 43B] above, including provision with respect to the making by him of a report on—
(i)the statement of accounts prepared for the financial year in question under section 42(1) above, or
(ii)the account and statement so prepared under section 42(3) above,[F3or
(iii)the accounts so prepared under [F4section 394 of the Companies Act 2006] (duty to prepare individual accounts),]
as the case may be;
[F5(c)with respect to the making of a report—
(i)by an independent examiner in respect of an examination carried out by him under section 43 above; or
(ii)by an examiner in respect of an examination carried out by him under section 43A or 43B above;]
(d)conferring on such an auditor or on an independent examiner [F6or examiner] a right of access with respect to books, documents and other records (however kept) which relate to the charity concerned;
(e)entitling such an auditor or an independent examiner [F6or examiner] to require, in the case of a charity, information and explanations from past or present charity trustees or trustees for the charity, or from past or present officers or employees of the charity;
(f)enabling [F7the Commission], in circumstances specified in the regulations, to dispense with the requirements of section 43(2) or (3) above in the case of a particular charity or in the case of any particular financial year of a charity.
(2)If any person fails to afford an auditor or an independent examiner [F8or examiner] any facility to which he is entitled by virtue of subsection (1)(d) or (e) above, [F9the Commission] may by order give—
(a)to that person, or
(b)to the charity trustees for the time being of the charity concerned,
such directions as [F10the Commission thinks] appropriate for securing that the default is made good.
F11(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Word in s. 44(1) substituted (13.12.2006) by Transfer of Functions (Third Sector, Communities and Equality) Order 2006 (S.I. 2006/2951), art. 1(2), Sch. para. 4(s)
F2Words in s. 44(1)(b) inserted (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 137(2)(a); S.I. 2007/309, art. 2, Sch.
F3S. 44(1)(b)(iii) and word 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(2), 3
F4Words in s. 44(1)(b)(iii) 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(5) (with arts. 6, 11, 12)
F5S. 44(1)(c) substituted (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 137(2)(b); S.I. 2007/309, art. 2, Sch.
F6Words in s. 44(1)(d)(e) inserted (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 137(2)(c); S.I. 2007/309, art. 2, Sch.
F7Words in s. 44(1)(f) substituted (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 137(2)(d); S.I. 2007/309, art. 2, Sch.
F8Words in s. 44(2) inserted (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 137(3)(a); S.I. 2007/309, art. 2, Sch.
F9Words in s. 44(2) substituted (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 137(3)(b); S.I. 2007/309, art. 2, Sch.
F10Words in s. 44(2) substituted (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 137(3)(c); S.I. 2007/309, art. 2, Sch.
F11S. 44(3) repealed (27.2.2007) by Charities Act 2006 (c. 50), s. 79(2), Sch. 8 para. 137(4), Sch. 9; S.I. 2007/309, art. 2, Sch.