s 15 Public inspection of annual reports, etc.
15.—(1) Any annual report or other document kept by the Commissioner pursuant to section 14(5) must be open to public inspection at all reasonable times —(a) during the period for which it is so kept; or (b) if the Commissioner so determines, during a shorter period that he or she may specify. (2) Where any interested person —(a) requests the governing board members of a charity in writing to provide the interested person with a copy of the charity’s most recent accounts; and (b) pays the governing board members such reasonable fee (if any) as they may require in respect of the costs of complying with the request, those governing board members must comply with the request within the period of 2 months beginning with the date on which the request is made. [34/2010] (3) In subsection (2), the reference to a charity’s most recent accounts is —(a) a reference to the financial statements or account and statement prepared pursuant to section 12(1) in respect of the last financial year of the charity the accounts for which have been audited or examined under section 13; and (b) in the case of a charity which is a company, a reference to the annual accounts of the company most recently audited under Part 6 of the Companies Act 1967.[17 [34/2010; 2/2018]