SCHEDULES

SCHEDULE 1 Registered social landlords: regulation

Part III Accounts and audit

F1Companies exempt from audit requirements: accountant’s report

Annotations:
Amendments (Textual)
F1

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

F216E

In paragraphs 16A to 16D—

  • “company” means a company registered under the Companies Act 1985;

  • “financial year” has the meaning given by section 390 of the Companies Act 2006;

  • “firm” has the meaning given by section 1173(1) of that Act;

  • “individual accounts” has the meaning given by section 394 of that Act;

  • “qualified auditor”, in relation to a company, means a person who—

    1. a

      is eligible for appointment as a statutory auditor of the company under Part 42 of that Act, and

    2. b

      is not prohibited from acting as statutory auditor of the company by virtue of section 1214 of that Act (independence requirement).