PART 4SCRUTINY OF ACCOUNTS

CHAPTER 6MISCELLANEOUS

Ceasing to hold office35

1

Where an auditor appointed by charity trustees or under section 43A(2) or (3)(a) ceases for any reason to hold office he must send—

a

to the charity trustees—

i

a statement of any circumstances connected with his ceasing to hold office which he considers should be brought to their attention; or

ii

if he considers that there are no such circumstances, a statement that there are none;

b

a copy of any statement sent to the charity trustees under sub-paragraph (a)(i) to the Commission.