Part 2Regulation of Social Housing
Chapter 4Registered providers
Accounts
I1130Exempt companies: accountant's report
1
The report required by section 129 must be prepared by a person (“the reporting accountant”) who is eligible under section 131.
2
The report must state whether the individual accounts are in accordance with the company's accounting records kept under section 386 of the Companies Act 2006.
3
On the basis of the information contained in the accounting records the report must also state whether—
a
the accounts comply with Part 15 of the Companies Act 2006;
b
the company is entitled to exemption from audit under section 477 of that Act (small companies' exemption) for the year in question.
4
The report must give the name of the reporting accountant and be signed and dated.
5
The report must be signed—
a
where the reporting accountant is an individual, by that individual, and
b
where the reporting accountant is a firm, for and on behalf of the firm by an individual authorised to do so.
6
In this section and sections 131 and 132 “firm” has the meaning given by section 1173(1) of the Companies Act 2006.