Sch. 1 para. 16A and cross-heading inserted (18.1.2005) by Housing Act 2004 (c. 34), s. 270(3)(c), Sch. 11 para. 18

Sch. 1 paras. 16A-16E substituted for Sch. 1 para. 16A (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 202(3) (with arts. 6, 11, 12)

http://www.legislation.gov.uk/ukpga/1996/52/schedule/1/paragraph/16EHousing Act 1996An Act to make provision about housing, including provision about the social rented sector, houses in multiple occupation, landlord and tenant matters, the administration of housing benefit, the conduct of tenants, the allocation of housing accommodation by local housing authorities and homelessness; and for connected purposes.1996-07-24texttext/xmlenStatute Law Database2024-05-17Expert Participation2023-12-26 SCHEDULESSCHEDULE 1 Registered social landlords: regulationPart III Accounts and auditCompanies exempt from audit requirements: accountant’s report16E

In paragraphs 16A to 16D—

“company” means a company registered under the Companies Act 1985;

“financial year” has the meaning given by section 390 of the Companies Act 2006;

“firm” has the meaning given by section 1173(1) of that Act;

“individual accounts” has the meaning given by section 394 of that Act;

“qualified auditor”, in relation to a company, means a person who—

a

is eligible for appointment as a statutory auditor of the company under Part 42 of that Act, and

b

is not prohibited from acting as statutory auditor of the company by virtue of section 1214 of that Act (independence requirement).