Point in time view as at 26/07/2011.
Housing and Regeneration Act 2008, Section 139 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.
(1)This section applies where, in accordance with section 136(3), a charity appoints a reporting accountant to prepare a report in respect of any accounts.
(2)The regulator may require the charity to—
(a)cause a qualified person to audit the accounts and prepare a report on them in accordance with section 137, and
(b)send a copy of the report to the regulator by a specified date.
(3)A requirement under subsection (2) may be imposed only during the period of account following the period to which the accounts relate.
(4)In this section—
“period of account” has the meaning given by section 135(5), and
“qualified person” has the meaning given by section 136(7).
Commencement Information
I1S. 139 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)
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