Charities Act 2009
66.— (1) An inspector appointed under section 64 may, and if so directed by the Authority shall, make interim reports to the Authority and on the conclusion of the investigation, shall make a final report to the Authority.
(2) Notwithstanding anything contained in subsection (1), an inspector appointed under section 64 may, at any time in the course of his or her investigation, without the necessity of making an interim report, inform the Authority of matters coming to his or her knowledge as a result of the investigation tending to show that an offence has been committed.
(3) The Authority may, if it considers appropriate—
(a) furnish a copy of a report of an inspector to the charitable organisation that is the subject of the report,
(b) on request, and payment of such fee as may be prescribed by regulations made by the Minister, furnish a copy of a report of an inspector to—
(i) a charity trustee of the charitable organisation that is the subject of the report,
(ii) any person whose conduct is referred to in the report,
(iii) the auditors of that charitable organisation,
(iv) any other person (including a member of staff of the charitable organisation) whose financial interests appear to the Authority to be affected by the matters dealt with in the report whether as a creditor of the charitable organisation or otherwise,
(v) the Central Bank, in any case in which the report of the inspector relates, wholly or partly, to the affairs of the holder of a licence under section 9 of the Central Bank Act 1971,
(vi) the Revenue Commissioners, or
(vii) the Director of Public Prosecutions,
(c) cause any such report to be published in such manner as it considers appropriate.
(4) The Authority may, where it considers appropriate, direct that such part of a report to which this section applies as is specified in the direction shall—
(a) be omitted from a copy furnished under subsection (3)(a) or (b)(i), (ii), (iii) or (iv), and
(b) not be published under subsection (3)(c).