Western Australian Charitable Trusts Commission’s power to carry out audits of charitable trust accounts
34 Western Australian Charitable Trusts Commission’s power to carry out audits of charitable trust accounts
The Western Australian Charitable Trusts Commission may, as part of an investigation, carry out an audit of the accounts of a charitable trust under investigation.
The Western Australian Charitable Trusts Commission may, in writing, appoint, or direct the trustees of the charitable trust to arrange, an appropriately qualified person (an auditor), whether corporate or unincorporate, to carry out all or a part of the audit.
In the case of an appointment by the Western Australian Charitable Trusts Commission, the auditor may be a public service officer.
If an auditor, however appointed or arranged, is not a public service officer, any fee payable to the auditor must be fixed by the Western Australian Charitable Trusts Commission.
An auditor must report on completion of the audit to the Western Australian Charitable Trusts Commission.
The reference in section 32(1)(b) to the Western Australian Charitable Trusts Commission includes an auditor carrying out an audit.
This Act’s bill:Explanatory memorandumSecond reading speech
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