SCHEDULES
SCHEDULE 1 Registered social landlords: regulation
Part III Accounts and audit
F1Companies exempt from audit requirements: accountant’s report
F216D
1
The provisions of the Companies Act 2006 listed in sub-paragraph (2) apply to the reporting accountant and a reporting accountant’s report as they apply to an auditor of the company and an auditor’s report on the company’s accounts, subject to any necessary modifications.
2
The provisions are—
a
sections 423 to 425 (duty to circulate copies of annual accounts);
b
sections 431 and 432 (right of member or debenture holder to demand copies of accounts);
c
sections 434 to 436 (requirements in connection with publication of accounts);
d
sections 437 and 438 (public companies: laying of accounts before general meeting);
e
sections 441 to 444 (duty to file accounts with registrar of companies);
f
section 454(4)(b) and regulations made under that provision (functions of auditor in relation to revised accounts);
g
sections 499 to 501 (auditor’s right to information);
h
sections 505 and 506 (name of auditor to be stated in published copies of report).
3
In sections 505 and 506 as they apply by virtue of this paragraph in a case where the reporting accountant is a firm, any reference to the senior statutory auditor shall be read as a reference to the person who signed the report on behalf of the firm.
Sch. 1 para. 16A and cross-heading inserted (18.1.2005) by Housing Act 2004 (c. 34), s. 270(3)(c), Sch. 11 para. 18