Article 72 Public inspection of annual reports etc.

(1)

Subject to paragraph (2), any document kept by the Commission in pursuance of Article 71(6) shall be open to public inspection at all reasonable times—

(a)

during the period for which it is so kept; or

(b)

if the Commission so determines, during such lesser period as it may specify.

(2)

The Commission may direct that paragraph (1) does not apply—

(a)

in relation to any document specified, or of a description specified, in the direction, or

(b)

in such circumstances as are so specified.

(3)

Subject to paragraph (4), where any person—

(a)

requests the charity trustees of a charity in writing to provide him with a copy of the charity’s most recent accounts or (if paragraph (6) applies) of its most recent annual report, and

(b)

pays them such reasonable fee (if any) as they may require in respect of the costs of complying with the request,

those trustees shall comply with the request within the period of 2 months beginning with the date on which it is made.

(4)

The Commission may direct that paragraph (3) does not apply—

(a)

in relation to charity trustees specified, or of a description specified, in the direction, or

(b)

in such circumstances as are so specified.

(5)

In paragraph (3) the reference to a charity’s most recent accounts is—

(a)

in the case of a charity other than one falling within sub-paragraph (b), a reference to the statement of accounts or account and statement prepared in pursuance of Article 67(1) or (3) in respect of the last financial year of the charity in respect of which a statement of accounts or account and statement has or have been so prepared;

(b)

in the case of a charity which is a company, a reference to the most recent annual accounts of the company prepared under Part VIII of the Companies (Northern Ireland) Order 1986 (NI 6) in relation to which any of the following conditions is satisfied—

(i)

they have been audited;

(ii)

a report required for the purposes of Article 257(2) of that Order has been made in respect of them; or

(iii)

they relate to a year in respect of which the company is exempt from audit by virtue of Article 257(1) of that Order.

(6)

This paragraph applies if an annual report has been prepared in respect of any financial year of a charity in pursuance of Article 66(1).

(7)

In paragraph (3) the reference to a charity’s most recent annual report is a reference to the annual report prepared in pursuance of Article 66(1) in respect of the last financial year of the charity in respect of which an annual report has been so prepared.