No versions valid at: 01/04/2009
Point in time view as at 01/04/2009. This version of this provision is not valid for this point in time.
Housing and Regeneration Act 2008, Section 132 is up to date with all changes known to be in force on or before 01 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Valid from 01/04/2010
(1)The provisions of the Companies Act 2006 listed in subsection (2) apply to the reporting accountant and a reporting accountant's report as they apply to an auditor of the company and an auditor's report on the company's accounts (with any necessary modifications).
(2)The provisions are—
(a)sections 423 to 425 (duty to circulate copies of annual accounts),
(b)sections 431 and 432 (right of member or debenture holder to demand copies of accounts),
(c)sections 434 to 436 (requirements in connection with publication of accounts),
(d)sections 441 to 444A (duty to file accounts with registrar of companies),
(e)section 454(4)(b) and regulations made under that provision (functions of auditor in relation to revised accounts),
(f)sections 499 to 502 (auditor's right to information), and
(g)sections 505 and 506 (name of auditor to be stated in published copies of report).
(3)In sections 505 and 506 as they apply by virtue of this section in a case where the reporting accountant is a firm, any reference to the senior statutory auditor shall be read as a reference to the person who signed the report on behalf of the firm.
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