146 Commission's powers to order audit

146  Commission's powers to order audit

(1)     The Commission may by order require the accounts of a charity for a financial year to be audited by a person within section 144(2)(a) or (b) if it appears to the Commission that—

(a)     section 144(2), or (as the case may be) section 145(1), has not been complied with in

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