Charities Act 2009
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Final accounts and final annual report of dissolved body. |
87.— (1) The Authority shall, in respect of the period specified under subsection (3) of this section, prepare final accounts of the dissolved body. | |
(2) The Authority shall submit the final accounts to the Comptroller and Auditor General for audit not later than 3 months after the establishment day. | ||
(3) For the purposes of subsection (1), the Minister may specify a period that is longer or shorter than a financial year of the dissolved body. | ||
(4) The Authority shall prepare the final annual report for the dissolved body and submit the report to the Minister not later than 6 months after the establishment day. | ||
(5) Section 31 shall apply with the necessary modifications in relation to an annual report prepared under this section. |