Charities Act 2009
Final accounts and final annual report of dissolved body.
87.— (1) The Authority shall, in respect of the period specified under subsection (3) of this section, prepare final accounts of the dissolved body.
(2) The Authority shall submit the final accounts to the Comptroller and Auditor General for audit not later than 3 months after the establishment day.
(3) For the purposes of subsection (1), the Minister may specify a period that is longer or shorter than a financial year of the dissolved body.
(4) The Authority shall prepare the final annual report for the dissolved body and submit the report to the Minister not later than 6 months after the establishment day.
(5) Section 31 shall apply with the necessary modifications in relation to an annual report prepared under this section.