C1Part 2Regulation of Social Housing
Chapter 4Registered providers
Accounts
I1129Companies F1or limited liability partnerships exempt from audit
1
This section applies in relation to a registered provider which—
a
is a registered company other than a charity F2or is a limited liability partnership, 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 F3or members of the limited liability partnership shall cause a report to be prepared in accordance with section 130 and made to the F4registered provider’s members in respect of the F4registered provider’s individual accounts for any year in F5which the registered provider takes advantage of its exemption from audit.
3
“Individual accounts” F6means accounts prepared in accordance with section 396 of the Companies Act 2006.
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. 911141517)