Housing and Regeneration Act 2008 (c. 17)

Part 2 E+W Regulation of Social Housing

Modifications etc. (not altering text)

C1 Pt. 2 modified (1.4.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 16 para. 69(2); S.I. 2012/628, art. 6(i) (with arts. 9 11 14 15 17)

Chapter 4 E+W Registered providers

Accounts E+W

129 Companies exempt from audit E+W

(1) This section applies in relation to a registered provider which—

(a) is a registered company other than a charity, and

(b) is exempt from the audit requirements of the Companies Act 2006 (c. 46) by virtue of section 477 of that Act (small companies' exemption).

(2) The directors of the company shall cause a report to be prepared in accordance with section 130 and made to the company's members in respect of the company's individual accounts for any year in which the company takes advantage of its exemption from audit.

(3) “Individual accounts” has the same meaning as in section 396 of the Companies Act 2006.

Commencement Information

I1 S. 129 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)