19AAudit

19A Audit

(1) An auditor of a Trust must report in writing to the members of the Trust on—

(a) the accounts examined by the auditor; and

(b) any balance-sheet and profit and loss account prepared under section 18A.

(2) A report under subsection (1) must state—

(a) whether, in the auditor's opinion, the books of account and register of members required to be kept by the Trust have been properly kept; and

(b) whether, in the auditor's opinion, the balance-sheet, profit and loss account and the report of the committee of management prepared under section 18B give a true and fair view of the state of affairs of the Trust at the end of the financial year and of its activities during the financial year; and

(c) whether the auditor has obtained all the information and explanations that the auditor has required.

(3) An auditor of a Trust is entitled—

(a) to access to the records of the Trust; and

(b) to require from officers and employees of the Trust any information concerning, and explanation of, any matter that the auditor thinks fit; and

(c) to receive all notices relating to any general meeting of the Trust that members are entitled to receive; and

(d) to attend a general meeting; and

(e) to be heard at a general meeting on any part of the business of the meeting which concerns the auditor in the auditor's capacity as auditor.