This section applies to a ... registered provider which is a registered charity.
The charity shall—
keep proper accounting records of its transactions and its assets and liabilities in relation to its housing activities, and
maintain a satisfactory system of control of those records, its cash holdings and its receipts and remittances in relation to those activities.
For each period of account the charity shall prepare—
a revenue account giving a true and fair view of the charity's income and expenditure during the period, so far as relating to its housing activities, and
a balance sheet giving a true and fair view of the state of affairs of the charity as at the end of the period.
The revenue account and balance sheet must be signed by at least two directors or trustees.
"Period of account" means—
a period of 12 months, or
such other period not less than 6 months nor more than 18 as the charity may, with the consent of the regulator, determine.
This section does not affect any obligation under Part 8 of the Charities Act 2011.