Charities (Amendment) Act 2024

Insertion of new sections 68A and 68B in Principal Act

27. The Principal Act is amended by the insertion of the following sections after section 68:

“Appointment of authorised officer

68A. (1) The Authority may appoint a person (in this Act referred to as an ‘authorised officer’) or more than one such person for such period and subject to such terms as the Authority may determine.

(2) The Authority may, where appropriate having regard to its functions under this Act, request an authorised officer to carry out an examination of the compliance by a charitable organisation with a provision of this Act.

(3) The Authority may revoke the appointment of an authorised officer appointed under subsection (1) whether or not the appointment was for a fixed period.

(4) An appointment under subsection (1) ceases—

(a) if it is revoked under subsection (3),

(b) if it is for a fixed period, on the expiry of that period, or

(c) if the person appointed is a member of staff of the Authority, on the person ceasing to be such a member.

(5) An authorised officer appointed under subsection (1) shall be furnished with a warrant of his or her appointment and when exercising a power under this Act shall, if requested by any person affected thereby, produce the warrant, or a copy of it, to that person for inspection.

(6) The Authority shall notify the Minister for Education or the Minister for Further and Higher Education, Research, Innovation and Science, as appropriate, where the Authority appoints an authorised officer to carry out an examination in respect of a charitable organisation that is an education body.

Powers of authorised officer

68B. (1) An authorised officer shall have all the powers of an inspector under section 65 in carrying out an examination under section 68A, subject to the following modifications—

(a) a reference to an investigator in section 65 shall be construed as a reference to an authorised officer,

(b) a reference to an investigation in section 65 shall be construed as a reference to an examination under section 68A, and

(c) any other necessary modifications.

(2) Following the carrying out of the examination under section 68A, an authorised officer shall make a report in writing to the Authority setting out the findings of his or her examination.

(3) An authorised officer shall be independent in the performance of his or her functions.”.