Part 2E+WRegulation of Social Housing

Modifications etc. (not altering text)

Chapter 4E+WRegistered providers

AccountsE+W

129Companies [F1or limited liability partnerships] exempt from auditE+W

(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.