Housing and Regeneration Act 2008, Section 130 is up to date with all changes known to be in force on or before 01 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.
(1)The report required by section 129 must be prepared by a person (“the reporting accountant”) who is eligible under section 131.
(2)The report must state whether the individual accounts are in accordance with the [F2registered provider’s] accounting records kept under section 386 of the Companies Act 2006.
(3)On the basis of the information contained in the accounting records the report must also state whether—
(a)the accounts comply with Part 15 of the Companies Act 2006;
(b)the [F3registered provider] is entitled to exemption from audit under section 477 of that Act (small companies' exemption) for the year in question.
(4)The report must give the name of the reporting accountant and be signed and dated.
(5)The report must be signed—
(a)where the reporting accountant is an individual, by that individual, and
(b)where the reporting accountant is a firm, for and on behalf of the firm by an individual authorised to do so.
[F4(6)In this section and sections 131 and 132—
“firm” means any entity, whether or not a legal person, that is not an individual and includes a body corporate, a corporation sole and a partnership or other unincorporated association;
“body corporate” includes a body incorporated outside the United Kingdom.]
Textual Amendments
F1Words in s. 130 heading inserted (1.4.2024) by Social Housing (Regulation) Act 2023 (c. 36), s. 46(3), Sch. 1 para. 13(2); S.I. 2024/437, reg. 2(w)(iii)
F2Words in s. 130(2) substituted (1.4.2024) by Social Housing (Regulation) Act 2023 (c. 36), s. 46(3), Sch. 1 para. 13(3); S.I. 2024/437, reg. 2(w)(iii)
F3Words in s. 130(3)(b) substituted (1.4.2024) by Social Housing (Regulation) Act 2023 (c. 36), s. 46(3), Sch. 1 para. 13(4); S.I. 2024/437, reg. 2(w)(iii)
F4S. 130(6) substituted (1.4.2024) by Social Housing (Regulation) Act 2023 (c. 36), s. 46(3), Sch. 1 para. 13(5); S.I. 2024/437, reg. 2(w)(iii)
Commencement Information
I1S. 130 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)
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