For the purposes of an inquiry under paragraph 20 the F1Relevant Authority may require the accounts and balance sheet of the registered social landlord concerned, or such of them as the F1Relevant Authority may specify, to be audited by a qualified auditor appointed by the F1Relevant Authority.

A person is a qualified auditor for this purpose if he would be eligible for appointment as auditor of the ordinary accounts of the registered social landlord.

On completion of the audit the appointed auditor shall make a report to the F1Relevant Authority on such matters and in such form as the F1Relevant Authority may specify.

The expenses of the audit, including the remuneration of the auditor, shall be paid by the F1Relevant Authority.

An audit under this paragraph is additional to, and does not affect, any audit made or to be made under any other enactment.