{
  "url": "https://openlegislation.uk/draft-charities-northern-ireland-order-2007/article-104",
  "json_url": "https://openlegislation.uk/draft-charities-northern-ireland-order-2007/article-104.json",
  "legislation": "ukdsi/2007/9780110800677",
  "legislation_title": "The Charities (Northern Ireland) Order 2007",
  "legislation_url": "https://openlegislation.uk/draft-charities-northern-ireland-order-2007",
  "path": "article/104",
  "kind": "article",
  "number": "104",
  "heading": "Duty of charity’s auditors etc. to report matters to Commission",
  "text": "(1) Article 70(2) to (7) shall apply in relation to a person acting as—\n(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\n(b) a reporting accountant appointed by a charitable company for the purposes of Article 257C of that Order (report required instead of audit),\nas they apply in relation to a person such as is mentioned in Article 70(1).\n(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.\n(3) In this Article “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/ukdsi/2007/9780110800677/article/104",
    "retrieved_at": "2026-10-30T15:17:23.710359+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."
}