156 Duty of auditors etc to report matters to Commission
Charities Act 2011 (2011 c 25) | Legislation

Duty of auditors etc to report matters to Commission

156  Duty of auditors etc to report matters to Commission

(1)     This section applies to a person (“P”) who—

(a)     is acting as an auditor or independent examiner appointed by or in relation to a charity under sections 144 to 146 (audit or examination of individual accounts),

(b)     is acting as an auditor or examiner appointed under section 149(2) or (3) (audit or examination of English NHS charity accounts), or

(c)     is the Auditor General for Wales acting

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