153 Commission's powers to order audit of group accounts

153  Commission's powers to order audit of group accounts

(1)     The Commission may by order require the group accounts of a parent 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 151(4)(a), or (as the case may be) section 152(2), has not been complied with in relation to that year

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