Paragraph 8

(1)

Article 69(1) shall apply in relation to audits and examinations carried out under or by virtue of paragraph 6 or 7, but subject to the modifications in sub-paragraph (2) below.

(2)

The modifications are—

(a)

in sub-paragraph (b), the reference to Article 68 is to be construed as a reference to paragraph 6 above or to any of that Article as applied by paragraph 7 above;

(b)

also in sub-paragraph (b), the reference to any such statement of accounts as is mentioned in paragraph (i) of that sub-paragraph is to be construed as a reference to group accounts prepared for a financial year under paragraph 3(2) above;

(c)

in sub-paragraph (c), any reference to Article 68 is to be construed as a reference to that Article as applied by paragraph 7 above;

(d)

in sub-paragraphs (d) and (e), any reference to the charity concerned or a charity is to be construed as a reference to any member of the group; and

(e)

in sub-paragraph (f), the reference to the requirements of Article 68(2) or (3) is to be construed as a reference to the requirements of paragraph 6(4) or those applied by paragraph 7(2) above.

(3)

Without prejudice to the generality of Article 69(1)(e), as modified by sub-paragraph (2)(d) above, regulations made under that provision may make provision corresponding or similar to any provision made by Article 397A of the Companies (Northern Ireland) Order 1986 (NI 6) in connection with the rights exercisable by an auditor of a company in relation to a subsidiary undertaking of the company.

(4)

In Article 69(2) the reference to Article 68(1)(d) or (e) includes a reference to that provision as it applies in accordance with this paragraph.