Charities Act 2011 (c. 25)

Part 9 E+W Charity trustees, trustees and auditors etc.

Powers to relieve trustees and auditors etc. from liability E+W

192 Court's power to grant relief to apply to all auditors etc. of charities which are not companies E+W

(1) Section 1157 of the Companies Act 2006 (power of court to grant relief to officers or auditors of companies) has effect in relation to a person to whom this section applies as it has effect in relation to a person employed as an auditor by a company.

(2) This section applies to—

(a) a person acting in a capacity within section 191(1)(b) or (c) in a case where, apart from this section, section 1157 of the 2006 Act would not apply in relation to that person as a person so acting, and

(b) a charity trustee of a CIO.