Charities Act 2009
Regulations in relation to audits, etc.
51.— (1) The Minister may by regulations—
( a) make provision in relation to the duties of an auditor, or independent person referred to in section 50(3)(a) carrying out an audit or examination in accordance with section 50 , including provision in relation to the making of a report as respects the annual statement of accounts or the income and expenditure account and statement of assets and liabilities, as may be appropriate, prepared in accordance with section 48 ,
( b) make provision in relation to the making by an independent person referred to in section 50(3)(a) of a report in respect of an examination carried out by him or her,
( c) confer on such an auditor or independent person a power to inspect books, documents and other records (however kept) relating to a charitable organisation,
( d) confer on such an auditor or independent person a power to require, in the case of a charitable organisation, information and explanations from past or present charity trustees of the charitable organisation, or from past or present members of staff of the charitable organisation.
(2) If any person fails to afford an auditor or an independent person referred to in section 50(3)(a) any facility to which he or she is entitled by virtue of regulations under subsection (1)(c) or (d), the Authority may give—
( a) that person, or
( b) the charity trustees for the time being of the charity concerned,
such directions as the Authority thinks appropriate.
(3) A person or charity trustee, as the case may be, who does not comply with a direction under subsection (2) shall be guilty of an offence.