C1Part 2Regulation of Social Housing
Chapter 4Registered providers
Accounts
I1137Charity: auditor's report
1
An auditor appointed for the purposes of section 136(2) or 139(2) in respect of a charity's accounts shall make a report to the charity in accordance with this section.
2
The report must state—
a
whether the revenue account gives a true and fair view of the charity's income and expenditure, so far as relating to its housing activities, and
b
whether the balance sheet gives a true and fair view of the state of affairs of the charity as at the end of the period to which the accounts relate.
3
The report must give the name of the auditor and be signed.
4
The auditor shall, in preparing the report, carry out such investigations as are necessary to form an opinion as to—
a
whether the charity has complied with section 135(2) during the period to which the accounts relate, and
b
whether the accounts are in accordance with accounting records kept under section 135(2)(a).
5
If the auditor thinks that the charity has not complied section 135(2) or that the accounts are not in accordance with its accounting records, that must be stated in the report.
6
If the auditor fails to obtain all the information and explanations which the auditor thinks necessary for the purposes of the audit, that must be stated in the report.
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. 911141517)