Section 44A(2) to (7) above shall apply in relation to a person F2acting as an auditor of a charitable company appointed under Chapter 2 of Part 16 of the Companies Act 2006 (appointment of auditors) as they apply in relation to a person such as is mentioned in section 44A(1).

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.

In this section “charitable company” means a charity which is a company.