Remedy
Start free

Section 136: Charity: audit

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

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

This section applies in relation to the accounts of a charity under section 135(3).

If Condition 1 or 2 is met, the charity shall cause a qualified person to audit the accounts and report on them in accordance with section 137.

If neither Condition is met, the charity shall cause a qualified person ("the reporting accountant") to report on the accounts in accordance with section 138.

Condition 1 is met if the accounts relate to a period during which the charity's gross income arising in connection with its housing activities was greater than the sum specified in section 144(1)(a) of the Charities Act 2011.

Condition 2 is met if—

the accounts relate to a period during which the charity's gross income arising in connection with its housing activities was greater than the accounts threshold as defined by section 144(1) of the Charities Act 2011, and
at the end of the period the aggregate value of its assets (before deduction of liabilities) in respect of its housing activities was greater than the sum specified in section 144(1)(b).

"Gross income" has the same meaning as in section 144 of the Charities Act 2011.

"Qualified person" means a person professionally qualified as an accountant.

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.