Charities Bill [HL]

moved Amendments Nos. 75 to 78:"Page 35, leave out lines 21 to 25 and insert—" ““(b)   a person appointed to audit a charity’s accounts (whether appointed under an enactment or otherwise), or (c)   an independent examiner, reporting accountant or other person appointed to examine or report on a charity’s accounts (whether appointed under an enactment or otherwise).”” Page 35, line 38, at end insert— ““(   )   For the purposes of this section and section 73DA below— (a)   subsection (1)(b) above is to be read as including a reference to the Auditor General for Wales acting as auditor under section 43B above, and (b)   subsection (1)(c) above is to be read as including a reference to the Auditor General for Wales acting as examiner under that section; and in subsection (1)(b) and (c) any reference to a charity’s accounts is to be read as including any group accounts prepared by the charity trustees or directors of a charity.”” Page 35, leave out lines 44 and 45 and insert— ““(c)   section 73DA(2) below (which extends section 727 to auditors etc. of charities which are not companies).”” Page 35, line 45, at end insert— ““73DA   COURT’S POWER TO GRANT RELIEF TO APPLY TO AUDITORS ETC. OF CHARITIES WHICH ARE NOT COMPANIES (1)   This section applies to a person acting in a capacity within section 73D(1)(b) or (c) above in relation to— (a)   the accounts of a charity which is not a company, or (b)   any group accounts prepared by the charity trustees of such a charity. (2)   Section 727 of the Companies Act 1985 (power of court to grant relief to officers or auditors of companies) shall have effect in relation to a person to whom this section applies as it has effect in relation to a person employed as auditor by a company.”””” On Question, amendments agreed to. Clause 38 [Trustees’ indemnity insurance]: