Clause 15

with respect to the duties of an approved company auditor carrying out an audit under section 14, including provision with respect to the making by him of a report on the statement of accounts prepared for the financial year in question under section 13(1), or the account and statement so prepared under section 13(3), as the case may be;

with respect to the making by an independent examiner of a report in respect of an examination carried out by him under section 14;

conferring on such an auditor or independent examiner a right of access with respect to books, documents and other records (however kept) which relate to the charity concerned;

entitling such an auditor or independent examiner to require, in the case of a charity, information and explanations from past or present charity trustees or trustees for the charity, or from past or present officers, employees or auditors of the charity; and

enabling the Commissioner, in circumstances specified in any regulations made under this Act, to dispense with the requirements of section 14(2) or (3) in the case of a particular charity or in the case of any particular financial year of a charity.