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Part 2 E+WRegulation of Social Housing

Chapter 4E+WRegistered providers

AccountsE+W

Valid from 01/04/2010

128Submission to regulatorE+W

(1)Each registered provider shall send a copy of its accounts to the regulator within the period of 6 months beginning with the end of the period to which the accounts relate.

(2)The accounts must be accompanied by—

(a)an auditor's report, or

(b)in the case of accounts that by virtue of an enactment are not subject to audit, any report that is required to be prepared in respect of the accounts by virtue of an enactment.

(3)The report must specify whether the accounts comply with any relevant directions under section 127.