http://www.legislation.gov.uk/ukpga/2008/17/section/134Housing and Regeneration Act 2008An Act to establish the Homes and Communities Agency and make provision about it; to abolish the Urban Regeneration Agency and the Commission for the New Towns and make provision in connection with their abolition; to regulate social housing; to enable the abolition of the Housing Corporation; to make provision about sustainability certificates, landlord and tenant matters, building regulations and mobile homes; to make further provision about housing; and for connected purposes.texttext/xmlenStatute Law Database2026-06-03Expert Participation2026-05-01 Housing and Regeneration Act 2008s. 251(1)(ab)(ac)Social Housing (Regulation) Act 2023s. 10(6)s. 46(3)Housing and Regeneration Act 2008s. 251(1)(c) and wordSocial Housing (Regulation) Act 2023s. 31(7)s. 46(3)Housing and Regeneration Act 2008s. 14(6A)Levelling-up and Regeneration Act 2023s. 138s. 247s. 255(4) Part 2Chapter 41341This section applies to a registered provider which is a registered society.2 Section 85 of the Co-operative and Community Benefit Societies Act 2014 (“ the 2014 Act ”) (duty to obtain accountant's report) applies to the society as if subsection (1)(b) were omitted (accountant's report required only where turnover exceeds specified sum). 3The regulator may require the society to—aappoint a qualified auditor to audit the society's accounts and balance sheet for any year of account in respect of which section 83 of the 2014 Act (duty to appoint auditors) did not apply because of a resolution under section 84 of that Act (power to disapply auditing requirements),bsend a copy of the auditor's report to the regulator by a specified date.4A requirement under subsection (3) may be imposed only during the year of account following the year to which the accounts relate.5Qualified auditor” and “year of account” have the same meaning as in Part 7 of the 2014 Act (for “year of account” see sections 77 and 78 of that Act).S. 134 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)Pt. 2 modified (1.4.2012) by Localism Act 2011 (c. 20), s. 240(2), Sch. 16 para. 69(2); S.I. 2012/628, art. 6(i) (with arts. 9 11 14 15 17)S. 134(2) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 125(2) (with Sch. 5)Words in s. 134(3)(a) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 125(3) (with Sch. 5)S. 134(5) substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 125(4) (with Sch. 5)Words in Act substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 122 (with Sch. 5)Words in Act substituted (1.8.2014) by Co-operative and Community Benefit Societies Act 2014 (c. 14), s. 154, Sch. 4 para. 123 (with Sch. 5)