# The Charities (Northern Ireland) Order 2007, 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.

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Source: https://www.legislation.gov.uk/ukdsi/2007/9780110800677/article/104 (the official version)
Page: https://openlegislation.uk/draft-charities-northern-ireland-order-2007/article-104
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.