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Housing (Scotland) Act 2010

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This is the original version (as it was originally enacted).

45Exceptional audit

This sectionnoteType=Explanatory Notes has no associated

(1)The Regulator may, as part of inquiries about a registered social landlord’s financial or other affairs, arrange for a qualified auditor (appointed by the Regulator) to—

(a)audit the registered social landlord’s accounts and balance sheet, and

(b)report to the Regulator about matters specified by the Regulator.

“qualified auditor” means a person eligible for appointment as auditor of the registered social landlord’s ordinary accounts.

(2)It is for the Regulator to pay for the expenses of the audit (including the auditor’s remuneration).

(3)An audit done under this section is additional to, and does not affect, any other audit done or to be done under any other enactment.

(4)It is an offence for a person, without reasonable excuse, to obstruct a person from carrying out an audit under this section.

(5)A person guilty of an offence under subsection (4) is liable on summary conviction to a fine not exceeding level 5 on the standard scale.

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