David Cullinane (Waterford, Sinn Fein)
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With reporting, is there any obligation on an auditor if it found a difficulty to report that to the regulator or is there a responsibility on the charity to report that? My questions will focus more on reporting and who does the reporting and how is it acted upon. Consider an example of charity A, where the auditor finds there have been lapses in financial controls or finds some other problem or challenge. Obviously, that would then be included in the audited report. Does the Charities Regulator get a copy of those audited reports?