Charities Act 1993 : Chapter 10.

  • Great Britain
Date:
[1993]
Catalogue details

Licence: Open Government Licence

Credit: Charities Act 1993 : Chapter 10. Source: Wellcome Collection.

    53/108 page 45
    42(3) above, as the case may be; (c) with respect to the making by an independent examiner of a report in respect of an examination carried out by him under section 43 above; (d) conferring on such an auditor or on an independent 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 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 the Commissioners, 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 any facility to which he is entitled by virtue of subsection (1)(d) or (e) above, the Commissioners may by order give— (a) to that person, or (b) tothe charity trustees for the time being of the charity concerned, such directions as the Commissioners think appropriate for securing that the default is made good. relief in certain cases) shall have effect in relation to an auditor or independent examiner appointed by a charity in pursuance of section 43 above as it has effect in relation to a person employed as auditor by a company within the meaning of that Act. 45.—(1) The charity trustees of a charity shall prepare in respect of each financial year of the charity an annual report containing— (a) sucha report by the trustees on the activities of the charity during that year, and (b) such other information relating to the charity or to its trustees or officers, as may be prescribed by regulations made by the Secretary of State. (2) Without prejudice to the generality of subsection (1) above, regulations under that subsection may make provision— (a) for any such report as is mentioned in paragraph (a) of that subsection to be prepared in accordance with such principles as are specified or referred to in the regulations; (b) enabling the Commissioners to dispense with any requirement prescribed by virtue of subsection (1)(b) above in the case of a particular charity or a particular class of charities, or in the case of a particular financial year of a charity or of any class of ' charities.
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