Where an inquiry in respect of a private registered provider is being held, or has been held, under section 206, the regulator may require the registered provider to allow its accounts and balance sheet to be audited by a qualified auditor appointed by the regulator.
"Qualified auditor" means a person eligible for appointment as auditor of the registered provider's ordinary accounts.
On completion of the audit, the auditor shall report to the regulator about such matters and in such form as the regulator determines.
The revenue accounts of a registered charity may be audited under this section only insofar as they relate to its housing activities.
The registered provider shall pay the costs of the audit (including the auditor's remuneration).