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Housing Associations Act 1985
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- UK Public General Acts
- 1985 c. 69
- SCHEDULE 3
- Appointment of auditor
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Changes over time for: Cross Heading: Appointment of auditor
Version Superseded: 01/10/1991
Alternative versions:
- 01/02/1991- Amendment
- 01/02/1991
Point in time - 01/10/1991- Amendment
- 01/10/1996- Amendment
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Point in time view as at 01/02/1991.
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There are currently no known outstanding effects for the Housing Associations Act 1985, Cross Heading: Appointment of auditor.
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Appointment of auditorE+W+S
3(1)The association shall in each period of account appoint a qualified auditor to audit the accounts prepared in accordance with paragraph 2.
(2)A person is qualified for the purposes of this paragraph if he is either a member of one of the following bodies—
the Institute of Chartered Accountants in England and Wales,
the Institute of Chartered Accountants of Scotland,
the Association of Certified Accountants,
the Institute of Chartered Accountants in Ireland,
any other body of accountants established in the United Kingdom and recognised by the Secretary of State for the purposes of section 389(1)(a) of the M1Companies Act 1985.
or is a person who is for the time being authorised by the Secretary of State under section 389(1)(b) of that Act or any corresponding earlier legislation as being a person with similar qualifications obtained outside the United Kingdom.
(3)But none of the following shall be appointed—
(a)a trustee, officer or employee of the association or of an associated body,
(b)a person who is a partner of, or in the employment of, or who employs a person within paragraph (a), or
(c)a body corporate;
and a body of persons (whether corporate or unincorporate and whether or not itself a charity) is for this purpose an associated body if it is essentially under the same management or control as the association.
(4)A Scottish firm is qualified for appointment as auditor, notwithstanding sub-paragraph (3)(c), if each of the partners in it is qualified for appointment.
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