Housing Act 1996

[F1 [F2 Charities exempt from audit requirements: accountant’s report E+W+S

Textual Amendments

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

F2 Sch. 1 para. 18A and cross-heading inserted (18.1.2005) by Housing Act 2004 (c. 34), s. 270(3)(c), Sch. 11 para. 21

18A (1) The report referred to in paragraph 18(4A) is a report— E+W+S

(a) relating to the charity’s accounts prepared in accordance with paragraph 18(3) in respect of the period of account in question, and

(b) complying with sub-paragraphs (2) and (3) below.

(2) The report must state whether, in the opinion of the reporting accountant—

(a) the revenue account or accounts and the balance sheet are in agreement with the books of account kept by the charity under paragraph 18(2),

(b) on the basis of the information contained in those books of account, the revenue account or accounts and the balance sheet comply with the requirements of the Charities Act 1993, and

(c) on the basis of the information contained in those books of account, paragraph 18(4A) applied to the charity in respect of the period of account in question.

(3) The report must also state the name of the reporting accountant and be signed by him.

(4) Paragraph 18(7) applies to the reporting accountant and his functions under this paragraph as it applies to an auditor and his functions under paragraph 18.

(5) The Relevant Authority may, in respect of a relevant period of account of a charity, give a direction to the charity requiring it—

(a) to appoint a qualified auditor to audit its accounts for that period, and

(b) to furnish to the Relevant Authority a copy of the auditor’s report by such date as is specified in the direction;

and paragraph 18(5) to (7) apply to an auditor so appointed as they apply to an auditor appointed under paragraph 18.

(6) For the purposes of sub-paragraph (5), a period of account of a charity is a relevant period of account if—

(a) it precedes that in which the direction is given; and

(b) paragraph 18(4A) applied in relation to it.

(7) In this paragraph “period of account” and “qualified auditor” have the same meaning as in paragraph 18(4A).]]