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Changes over time for: Section 133
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Status:
Point in time view as at 01/04/2024.
Changes to legislation:
Housing and Regeneration Act 2008, Section 133 is up to date with all changes known to be in force on or before 25 February 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.
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Changes to Legislation
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133Exempt companies [or limited liability partnerships]: extraordinary auditE+W
This section has no associated Explanatory Notes
(1)This section applies where, in accordance with section 129, a [registered provider] appoints a reporting accountant to prepare a report in respect of its accounts for any year.
(2)The regulator may require the [registered provider] to—
(a)cause a qualified auditor to audit its accounts and balance sheet for that year, and
(b)send a copy of the report to the regulator by a specified date.
(3)A requirement may not be imposed before the end of the financial year to which it relates.
(4)“Qualified auditor”, in relation to a [registered provider], means a person who—
(a)is eligible for appointment as a statutory auditor of the [registered provider] under Part 42 of the Companies Act 2006 (c. 46) (statutory auditors), and
(b)is not prohibited from acting as statutory auditor of the [registered provider] by virtue of section 1214 of that Act (independence requirement).
Textual Amendments
Commencement Information
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