- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Housing and Regeneration Act 2008, Section 133 is up to date with all changes known to be in force on or before 13 October 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)This section applies where, in accordance with section 129, a [F2registered provider] appoints a reporting accountant to prepare a report in respect of its accounts for any year.
(2)The regulator may require the [F3registered provider] to—
(a)cause a qualified auditor to audit its accounts and balance sheet for that year, and
(b)send a copy of the report to the regulator by a specified date.
(3)A requirement may not be imposed before the end of the financial year to which it relates.
(4)“Qualified auditor”, in relation to a [F4registered provider], means a person who—
(a)is eligible for appointment as a statutory auditor of the [F4registered provider] under Part 42 of the Companies Act 2006 (c. 46) (statutory auditors), and
(b)is not prohibited from acting as statutory auditor of the [F4registered provider] by virtue of section 1214 of that Act (independence requirement).
Textual Amendments
F1Words in s. 133 heading inserted (1.4.2024) by Social Housing (Regulation) Act 2023 (c. 36), s. 46(3), Sch. 1 para. 16(a); S.I. 2024/437, reg. 2(w)(iii)
F2Words in s. 133(1) substituted (1.4.2024) by Social Housing (Regulation) Act 2023 (c. 36), s. 46(3), Sch. 1 para. 16(b); S.I. 2024/437, reg. 2(w)(iii)
F3Words in s. 133(2) substituted (1.4.2024) by Social Housing (Regulation) Act 2023 (c. 36), s. 46(3), Sch. 1 para. 16(b); S.I. 2024/437, reg. 2(w)(iii)
F4Words in s. 133(4) substituted (1.4.2024) by Social Housing (Regulation) Act 2023 (c. 36), s. 46(3), Sch. 1 para. 16(b); S.I. 2024/437, reg. 2(w)(iii)
Commencement Information
I1S. 133 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)
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