132Application of Companies ActE+W
(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.
Textual Amendments
F1Words in s. 132(1) substituted (1.4.2024) by Social Housing (Regulation) Act 2023 (c. 36), s. 46(3), Sch. 1 para. 15(2)(a); S.I. 2024/437, reg. 2(w)(iii)
F2Words in s. 132(1) substituted (1.4.2024) by Social Housing (Regulation) Act 2023 (c. 36), s. 46(3), Sch. 1 para. 15(2)(b); S.I. 2024/437, reg. 2(w)(iii)
F3Word in s. 132(2)(e) substituted (1.4.2024) by Social Housing (Regulation) Act 2023 (c. 36), s. 46(3), Sch. 1 para. 15(3)(a); S.I. 2024/437, reg. 2(w)(iii)
F4Words in s. 132(2)(e) substituted (1.4.2024) by Social Housing (Regulation) Act 2023 (c. 36), s. 46(3), Sch. 1 para. 15(3)(b); S.I. 2024/437, reg. 2(w)(iii)
Commencement Information
I1S. 132 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)