Mental Capacity Act 2008 · 2020 Revised Edition · Part 7 · Public Guardian and Board of Visitors
33. Appointment of auditors
Feedback & supportLast amended by an amending law of 2016.
Without affecting the Public Guardian’s functions and powers under this Act, the Public Guardian may appoint in writing an auditor to assist the Public Guardian in examining, either generally or in relation to any particular matter —
Public Guardian
“Public Guardian” means the Public Guardian appointed under section 30(1) and, unless the context otherwise requires, includes any Assistant Public Guardian appointed under section 30(1A);
any report of a donee of a lasting power of attorney or of a deputy appointed by the court; and
any book, document, electronic computing or storage device or information obtained or received by the Public Guardian in the discharge or exercise of the Public Guardian’s functions or powers under this Act.
A person is not qualified for appointment as an auditor under subsection (1) unless the person is a public accountant who is registered or deemed to be registered under the Accountants Act 2004.
For the purposes of this section, the Public Guardian may disclose to an auditor appointed under subsection (1) any book, document, electronic computing or storage device or information obtained or received by the Public Guardian under this Act, where the disclosure is necessary to enable the auditor to carry out an examination under subsection (1).
The auditor must, upon completion of the examination under subsection (1), submit a report to the Public Guardian.