sec.21Power of Minister to appoint independent auditor

### sec.21 Power of Minister to appoint independent auditor If the Minister has received an auditor’s report sent to the Minister under section 15 (10) or for another reason the Minister considers appropriate, the Minister may, if the Minister is satisfied that it is in the interests of the trustee concerned, the trustee’s clients or the public generally to do so, appoint in writing an independent auditor (who save in special circumstances shall be a person or firm qualified, in accordance with section 15 , to act as auditor for a trustee under this Act) to examine, audit and report either generally or in relation to any particular matter upon the books, accounts and records of and trust moneys and securities held by the trustee. Where the Minister is of opinion that the whole or any part of the costs and expenses of an auditor appointed by the Minister under this section or section 22 should be borne by the trustee concerned, the Minister may, by order in writing, direct the trustee to pay to the Crown a specified amount, being the whole or part of those costs and expenses, within the time and in the manner specified. Where a trustee has failed to comply with an order of the Minister under subsection (2) , the amount specified in the order may be recovered in a court of competent jurisdiction as a debt due to the Crown. s 21 amd 1990 No. 80 s 3 sch 1 ; 1990 No. 85 s 5 sch 2 ; 1997 No. 55 s 19 ; 2007 No. 24 s 770 sch 1 ; 2023 No. 23 s 221 (sec.21-ssec.1) If the Minister has received an auditor’s report sent to the Minister under section 15 (10) or for another reason the Minister considers appropriate, the Minister may, if the Minister is satisfied that it is in the interests of the trustee concerned, the trustee’s clients or the public generally to do so, appoint in writing an independent auditor (who save in special circumstances shall be a person or firm qualified, in accordance with section 15 , to act as auditor for a trustee under this Act) to examine, audit and report either generally or in relation to any particular matter upon the books, accounts and records of and trust moneys and securities held by the trustee. (sec.21-ssec.2) Where the Minister is of opinion that the whole or any part of the costs and expenses of an auditor appointed by the Minister under this section or section 22 should be borne by the trustee concerned, the Minister may, by order in writing, direct the trustee to pay to the Crown a specified amount, being the whole or part of those costs and expenses, within the time and in the manner specified. (sec.21-ssec.3) Where a trustee has failed to comply with an order of the Minister under subsection (2) , the amount specified in the order may be recovered in a court of competent jurisdiction as a debt due to the Crown.