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.