For the purposes of an inquiry under paragraph 20 the Corporation may require the accounts and balance sheet of the registered social landlord concerned, or such of them as the Corporation may specify, to be audited by a qualified auditor appointed by the Corporation.

A person is a qualified auditor for this purpose if he would be eligible for appointment as auditor of the ordinary accounts of the registered social landlord.

On completion of the audit the appointed auditor shall make a report to the Corporation on such matters and in such form as the Corporation may specify.

The expenses of the audit, including the remuneration of the auditor, shall be paid by the Corporation.

An audit under this paragraph is additional to, and does not affect, any audit made or to be made under any other enactment.