# The Charities (Northern Ireland) Order 2007, Article 70: Duty of auditors etc. to report matters to Commission


(1) This Article applies to a person acting as an auditor or independent examiner appointed by or in relation to a charity under Article 68.
(2) If, in the course of acting in the capacity mentioned in paragraph (1), a person to whom this Article applies becomes aware of a matter—
(a) which relates to the activities or affairs of the charity or of any connected institution or body, and
(b) which he has reasonable cause to believe is likely to be of material significance for the purposes of the exercise by the Commission of its functions under Article 24 or 35,
he must immediately make a written report on the matter to the Commission.
(3) If, in the course of acting in the capacity mentioned in paragraph (1), a person to whom this Article applies becomes aware of any matter—
(a) which does not appear to him to be one that he is required to report under paragraph (2), but
(b) which he has reasonable cause to believe is likely to be relevant for the purposes of the exercise by the Commission of any of its functions,
he may make a report on the matter to the Commission.
(4) Where the duty or power under paragraph (2) or (3) has arisen in relation to a person acting in the capacity mentioned in paragraph (1), the duty or power is not affected by his subsequently ceasing to act in that capacity.
(5) Where a person makes a report as required or authorised by paragraph (2) or (3), no duty to which he is subject is to be regarded as contravened merely because of any information or opinion contained in the report.
(6) In this Article “connected institution or body”, in relation to a charity, means—
(a) an institution which is controlled by, or
(b) a body corporate in which a substantial interest is held by,
the charity or any one or more of the charity trustees acting in his or their capacity as such.
(7) Paragraphs 3 and 4 of Schedule 5 apply for the purposes of paragraph (6) as they apply for the purposes of provisions of that Schedule.

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Source: https://www.legislation.gov.uk/ukdsi/2007/9780110800677/article/70 (the official version)
Page: https://openlegislation.uk/draft-charities-northern-ireland-order-2007/article-70
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.