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Changes over time for: Section 137


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 03/08/2012.
Changes to legislation:
Housing and Regeneration Act 2008, Section 137 is up to date with all changes known to be in force on or before 06 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.

Changes to Legislation
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137Charity: auditor's reportE+W
This section has no associated Explanatory Notes
(1)An auditor appointed for the purposes of section 136(2) or 139(2) in respect of a charity's accounts shall make a report to the charity in accordance with this section.
(2)The report must state—
(a)whether the revenue account gives a true and fair view of the charity's income and expenditure, so far as relating to its housing activities, and
(b)whether the balance sheet gives a true and fair view of the state of affairs of the charity as at the end of the period to which the accounts relate.
(3)The report must give the name of the auditor and be signed.
(4)The auditor shall, in preparing the report, carry out such investigations as are necessary to form an opinion as to—
(a)whether the charity has complied with section 135(2) during the period to which the accounts relate, and
(b)whether the accounts are in accordance with accounting records kept under section 135(2)(a).
(5)If the auditor thinks that the charity has not complied section 135(2) or that the accounts are not in accordance with its accounting records, that must be stated in the report.
(6)If the auditor fails to obtain all the information and explanations which the auditor thinks necessary for the purposes of the audit, that must be stated in the report.
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