John Curran (Dublin Mid West, Fianna Fail)

I move amendment No. 69:

In page 36, lines 21 to 23, to delete all words from and including "person" in line 21 down to and including "auditor," in line 23 and substitute "qualified person".

These amendments introduce the definition of "qualified person" for the purposes of the section. A qualified person may be a qualified auditor in this jurisdiction or the equivalent elsewhere. This will, for example, allow the authority to appoint an auditor from a different jurisdiction to audit a charity based in that jurisdiction which does not have a place of business in Ireland, where the charity in question has failed to comply with the audit or examination provisions of the legislation. These amendments will enhance the ability of the authority to fulfil its monitoring and supervisory role, irrespective of the location of the charity.

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