(1) An inspector appointed under section 64 may, and if so directed by the Authority shall, make interim reports to the Authority and on the conclusion of the investigation, shall make a final report to the Authority.

(2) Notwithstanding anything contained in subsection (1), an inspector appointed under section 64 may, at any time in the course of his or her investigation, without the necessity of making an interim report, inform the Authority of matters coming to his or her knowledge as a result of the investigation tending to show that an offence has been committed.

(3) The Authority may, if it considers appropriate -

(a) furnish a copy of a report of an inspector to the charitable organisation that is the subject of the report,

(b) on request, and payment of such fee as may be prescribed by regulations made by the Minister, furnish a copy of a report of an inspector to -

(i) a charity trustee of the charitable organisation that is the subject of the report,

(ii) any person whose conduct is referred to in the report,