7. Section 16 of the Charities Act is amended —
by deleting subsection (3) and substituting the following subsection:
“(3) Subject to subsection (4), every such annual report shall have attached to it the statement of accounts or account and statement prepared for the financial year in question in pursuance of section 13(1), together with —
where the accounts of the charity for that year have been audited under section 14, a copy of the report made by the auditor on that statement of accounts or on that account and statement, as the case may be; or
where the accounts of the charity for that year have been examined under section 14, a copy of the report made by the independent examiner in respect of the examination carried out by him under that section.”; and
by deleting subsection (6).