Each private registered provider shall send a copy of its accounts to the regulator within the period of 6 months beginning with the end of the period to which the accounts relate.
The accounts must be accompanied by—
an auditor's report, or
in the case of accounts that by virtue of an enactment are not subject to audit, any report that is required to be prepared in respect of the accounts by virtue of an enactment.
The report must specify whether the accounts comply with any relevant directions under section 127.
Each local authority which is a registered provider shall send copies of the following documents to the regulator so far as they relate to the provision of social housing—
any report under paragraph 1 of Schedule 7 to the Local Audit and Accountability Act 2014 (public interest reports) in relation to its accounts;
its audited accounts, accompanied by any report made under that section at the conclusion of the audit.
The local authority shall send the copies to the regulator as soon as the authority receives them.