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Housing Act 1988
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11(1)The trust’s accounts and statements of accounts shall be audited by an auditor to be appointed annually by the Secretary of State in relation to the trust.
(2)A person shall not be qualified for appointment under sub-paragraph (1) above unless he is qualified for appointment as auditor of a company under section 389 of the [1985 c. 6.] Companies Act 1985.
(3)A person shall not be qualified for appointment under sub-paragraph (1) above if the person is—
(a)a member, officer or servant of the trust,
(b)a partner of, or employed by, a member, officer or servant of the trust, or
(c)a body corporate.
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