Housing Act 1996

19 (1) Every responsible person, that is to say, every person who—

(a) is directly concerned with the conduct and management of the affairs of a registered social landlord, and

(b) is in that capacity responsible for the preparation and audit of accounts,

shall ensure that paragraph 16 (general requirements as to accounts and audit) and, where applicable, paragraph 18 (accounting and audit requirements for charities) are complied with by the registered social landlord.

(2) If—

(a) paragraph 16(5) (furnishing of accounts and auditor’s report) is not complied with,

(b) the accounts furnished to the Corporation under that provision do not comply with the accounting requirements laid down under paragraph 16(1),

(c) paragraph 18 (accounting and audit requirements for charities), where applicable, is not complied with,

(d) section 55(9) of the [1988 c. 50.] Housing Act 1988 (surplus rental income: power to require information) is not complied with, or

(e) any notice under section 26 (information relating to disposal proceeds fund) is not complied with,

every responsible person, and the registered social landlord itself, commits a summary offence and is liable on conviction to a fine not exceeding level 3 on the standard scale.

(3) In proceedings for an offence under this paragraph it is a defence—

(a) for a responsible person to prove that he did everything that could reasonably have been expected of him by way of discharging the relevant duty;

(b) for a registered social landlord to prove that every responsible person did everything that could reasonably have been expected of him by way of discharging the relevant duty in relation to the registered social landlord.

(4) Proceedings for an offence under this paragraph may be brought only by or with the consent of the Corporation or the Director of Public Prosecutions.