Part 2Regulation of Social Housing
Chapter 4Registered providers
Accounts
I1139Charity: extraordinary audit
1
This section applies where, in accordance with section 136(3), a charity appoints a reporting accountant to prepare a report in respect of any accounts.
2
The regulator may require the charity to—
a
cause a qualified person to audit the accounts and prepare a report on them in accordance with section 137, and
b
send a copy of the report to the regulator by a specified date.
3
A requirement under subsection (2) may be imposed only during the period of account following the period to which the accounts relate.
4
In this section—
“period of account” has the meaning given by section 135(5), and
“qualified person” has the meaning given by section 136(7).