Article 104 Duty of charity’s auditors etc. to report matters to Commission
(1)
Article 70(2) to (7) shall apply in relation to a person acting as—
(a)
an auditor of a charitable company appointed under Chapter V of Part XII of the Companies (Northern Ireland) Order 1986 (NI 6) (auditors), or
(b)
a reporting accountant appointed by a charitable company for the purposes of Article 257C of that Order (report required instead of audit),
as they apply in relation to a person such as is mentioned in Article 70(1).
(2)
For this purpose any reference in Article 70 to a person acting in the capacity mentioned in Article 70(1) is to be read as a reference to his acting in the capacity mentioned in paragraph (1) of this Article.
(3)
In this Article “charitable company” means a charity which is a company.