C1Part 2Regulation of Social Housing

Annotations:
Modifications etc. (not altering text)

Chapter 4Registered providers

Accounts

I1130Exempt companies: accountant's report

1

The report required by section 129 must be prepared by a person (“the reporting accountant”) who is eligible under section 131.

2

The report must state whether the individual accounts are in accordance with the company's accounting records kept under section 386 of the Companies Act 2006.

3

On the basis of the information contained in the accounting records the report must also state whether—

a

the accounts comply with Part 15 of the Companies Act 2006;

b

the company is entitled to exemption from audit under section 477 of that Act (small companies' exemption) for the year in question.

4

The report must give the name of the reporting accountant and be signed and dated.

5

The report must be signed—

a

where the reporting accountant is an individual, by that individual, and

b

where the reporting accountant is a firm, for and on behalf of the firm by an individual authorised to do so.

6

In this section and sections 131 and 132 “firm” has the meaning given by section 1173(1) of the Companies Act 2006.