C1Part 2Regulation of Social Housing

Annotations:
Modifications etc. (not altering text)

Chapter 4Registered providers

Accounts

I1132Application of Companies Act

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 F1registered provider and an auditor's report on the F2registered provider’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 F3454 and regulations made under that F4section (revised accounts and reports),

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.