SCHEDULES
SCHEDULE 3 Accounting Requirements for Charitable Housing Associations
Auditor’s report
4
1
The association’s auditor appointed under this Schedule shall make a report to the association on the accounts audited by him.
2
The report shall state whether in the auditor’s opinion—
a
the revenue account gives a true and fair view of the state of income and expenditure of the association in respect of its housing activities and of any other matters to which it relates, and
b
the balance sheet gives a true and fair view of the state of affairs of the association as at the end of the period of account.