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The Charities (Accounts and Reports) Regulations 1995
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- UK Statutory Instruments
- 1995 No. 2724
- Regulation 8
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Audit and independent examination: supplementary provisions
8.—(1) An auditor or independent examiner carrying out an audit or examination of the accounts of a charity under section 43 of the 1993 Act shall have a right of access to any books, documents and other records (however kept) which relate to the charity concerned and which the auditor or examiner in question considers it necessary to inspect for the purposes of carrying out the audit or, as the case may be, examination.
(2) Such an auditor or independent examiner shall be entitled to require, in the case of the charity concerned, such 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, as he considers it necessary to obtain for the purposes of carrying out the audit or, as the case may be, examination.
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