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Section 130: Exempt companies or limited liability partnerships: accountant's report

Housing and Regeneration Act 2008 · 2008 c. 17View on legislation.gov.uk

Part 2: Regulation of Social Housing — Chapter 4: Registered providers

The report required by section 129 must be prepared by a person ("the reporting accountant") who is eligible under section 131.

The report must state whether the individual accounts are in accordance with the registered provider's accounting records kept under section 386 of the Companies Act 2006.

On the basis of the information contained in the accounting records the report must also state whether—

the accounts comply with Part 15 of the Companies Act 2006;
the registered provider is entitled to exemption from audit under section 477 of that Act (small companies' exemption) for the year in question.

The report must give the name of the reporting accountant and be signed and dated.

The report must be signed—

where the reporting accountant is an individual, by that individual, and
where the reporting accountant is a firm, for and on behalf of the firm by an individual authorised to do so.

In this section and sections 131 and 132—

  • "firm" means any entity, whether or not a legal person, that is not an individual and includes a body corporate, a corporation sole and a partnership or other unincorporated association;

  • "body corporate" includes a body incorporated outside the United Kingdom.

About this text

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.