{
  "url": "https://openlegislation.uk/charities-act-northern-ireland-2008/section-103",
  "json_url": "https://openlegislation.uk/charities-act-northern-ireland-2008/section-103.json",
  "legislation": "nia/2008/12",
  "legislation_title": "Charities Act (Northern Ireland) 2008",
  "legislation_url": "https://openlegislation.uk/charities-act-northern-ireland-2008",
  "path": "section/103",
  "kind": "section",
  "number": "103",
  "heading": "Duty of charity's auditors, etc. to report matters to Commission",
  "text": "(1) Section 67(2) to (7) shall apply in relation to a person acting as an auditor of a charitable company appointed under Chapter 2 of Part 16 of the Companies Act 2006 (c. 46) (appointment of auditors) as they apply in relation to a person such as is mentioned in section 67(1).\n(2) For this purpose any reference in section 67 to a person acting in the capacity mentioned in section 67(1) is to be read as a reference to that person acting in the capacity mentioned in subsection (1) of this section.\n(3) In this section “charitable company” means a charity which is a company.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nia/2008/12/section/103",
    "retrieved_at": "2026-10-29T20:21:21.326157+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}