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Section 51: Meaning of "qualified accountant".

Housing Act 1985 · 1985 c. 68View on legislation.gov.uk

Part II: PROVISION OF HOUSING ACCOMMODATION

The reference to a "qualified accountant" in section 48(3) (certification of summary of information about relevant costs) is to a person who, in accordance with the following provisions, has the necessary qualification and is not disqualified from acting.

a person has the necessary qualification only if he is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006.

The following are disqualified from acting—

where the payee is a company, the payee or any associated company of the payee;
an officer or employee of the payee or, where the payee is a company, of an associated company;
a person who is a partner or employee of any such officer or employee.

For the purposes of subsection (4)(a) and (b). a company is associated with the payee company if it is (within the meaning of section 1159 of the Companies Act 2006) the payee's holding company or subsidiary or is a subsidiary of the payee's holding company.

Where the payee is a local authority or a development corporation—

the persons who have the necessary qualification include members of the Chartered Institute of Public Finance and Accountancy, and
subsection (4)(b) (disqualification of officers and employees) does not apply.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.