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Housing and Regeneration Act 2008

Section 132 - Application of Companies Act

314.This section specifies the provisions of the Companies Act 2006 which apply to the reporting accountant and to the report as they apply to an auditor of the company and an auditor’s report on the company’s accounts (with any necessary modifications). The provisions, listed in subsection (2) are.


sections 423 to 425 (duty to circulate copies of annual accounts),


sections 431 and 432 (right of member or debenture holder to demand copies of accounts),


sections 434 to 436 (requirements in connection with publication of accounts),


sections 441 to 444A (duty to file accounts with registrar of companies),


section 454(4)(b) and regulations made under that provision (functions of auditor in relation to revised accounts),


sections 499 to 502 (auditor’s right to information), and


sections 505 and 506 (name of auditor to be stated in published copies of report).

315.Subsection (3) specifies that in sections 505 and 506 of the Companies Act 2006 as they apply by virtue of this section in a case where the reporting accountant is a firm, any reference to the senior statutory auditor shall be read as a reference to the person who signed the report on behalf of the firm.

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