Part III Accounts and Audit
Housing Act 1996 (1996 c 52) | Legislation

Part III Accounts and Audit

General requirements as to accounts and audit

16

(1)     [The Welsh Ministers] may from time to time determine accounting requirements for registered social landlords with a view to ensuring that the accounts of every registered social landlord—

(a)     are prepared in a proper form, and

(b)     give a true and fair view of—

(i)     the state of affairs of the landlord, so far as its housing activities are concerned, and

(ii)     the disposition of funds and assets which are, or at any time have been, in its hands in connection with those activities.

(2)     [The Welsh Ministers] by a determination under sub-paragraph (1) may lay down a method by which a registered charity is to distinguish in its accounts between its housing activities and other activities.

(3)     The accounts of every registered social landlord shall comply with the requirements laid down under this paragraph.

(4)     . . .

[(5)     Every registered social landlord shall furnish to [the Welsh Ministers]—

(a)     a copy of its accounts, and

(b)     (subject to sub-paragraph (7)) a copy of the auditor's report in respect of them,

within six months of the end of the period to which they relate.

(6)

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