(1) Within three months after the date of a collection, the chief promoter shall forward to the Commissioner—
(a) a statement in the form set out in Schedule 2 to these Regulations showing the amount received and the expenses and payments incurred in connection with the collection and certified by two of the persons responsible for the collection referred to in Regulation 5(2) above and by a qualified accountant:
Provided that if a collection results in a sum of £100 or less being collected, the Commissioner may, if he thinks fit, waive the requirement for certification by a qualified accountant and substitute therefor a requirement for certification by an independent responsible person, unless, after examination of the statement, he decides that it should be certified by a qualified accountant;
(b) a list showing the names of the collectors; and
(c) a list of the amounts contained in each collecting box,
and shall, if required by the Commissioner, satisfy him as to the proper application of the proceeds of the collection.
(2) The chief promoter shall also, within the same period, at the expense of the chief promoter and after any certification required under paragraph (1)(a) above, publish in such newspaper or newspapers as the Commissioner may direct a statement showing the name of the chief promoter, the area to which the permit relates, the name of the charity or fund to benefit, the date of the collection, the amount collected, the amount distributed to each charity or fund to benefit, and the amount of the expenses and payments incurred in connection with such collection.
(3) Not later than seven days after the publication of a newspaper containing the statement required by paragraph (2) above the chief promoter shall send a copy of that newspaper to the Commissioner.
(4) For the purposes of this Regulation “ a qualified accountant ” means a member of one or more of the following bodies:—
the Institute of Chartered Accountants in England and Wales;
the Institute of Chartered Accountants of Scotland;
the Association of Certified Accountants;
the Institute of Chartered Accountants in Ireland.