- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Housing and Regeneration Act 2008
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Changes over time for: Section 134
No versions valid at: 08/09/2008
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- 01/04/2010- Amendment
- 08/09/2008
Point in time - 01/08/2014- Amendment
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Housing and Regeneration Act 2008, Section 134 is up to date with all changes known to be in force on or before 03 March 2025. 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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Yn ddilys o 01/04/2010
134Non-audited industrial and provident societyE+W
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Nodiadau Esboniadol
(1)This section applies to a registered provider which is an industrial and provident society.
(2)Section 9A of the Friendly and Industrial and Provident Societies Act 1968 (c. 55) applies to the society as if subsection (1)(b) were omitted (accountant's report required only where turnover exceeds specified sum).
(3)The regulator may require the society to—
(a)appoint a qualified auditor to audit the society's accounts and balance sheet for any year of account in respect of which section 4 of the Friendly and Industrial and Provident Societies Act 1968 (audit requirements) has been disapplied (see section 4A of that Act), and
(b)send a copy of the auditor's report to the regulator by a specified date.
(4)A requirement under subsection (3) may be imposed only during the year of account following the year to which the accounts relate.
(5)In this section—
“qualified auditor” means a person who is a qualified auditor for the purposes of Friendly and Industrial and Provident Societies Act 1968 (c. 55), and
“year of account” has the meaning given by section 21(1) of that Act.
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