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Point in time view as at 01/04/2009.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 138 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)A reporting accountant appointed for the purposes of section 136(3) in respect of a charity's accounts shall make a report to the charity in accordance with this section.
(2)The report must state whether the accounts are in accordance with accounting records kept under section 135(2)(a).
(3)On the basis of the information in the accounting records the report must also state whether—
(a)the accounts comply with the requirements of the Charities Act 1993;
(b)section 136(3) applied in respect of the accounts.
(4)The report must give the name of the reporting accountant and be signed.
(5)If the reporting accountant fails to obtain all the information and explanations which the reporting accountant thinks necessary for the purposes of preparing the report, that must be stated in the report.
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