346.This section requires that a charity must give a person appointed to prepare a report on the charity’s accounts under section 136 or 139, whether they are an auditor or a reporting accountant, access to documents that relate to the charity’s social housing activities, and must provide to that person such information or explanation as they require
Structure of the Act Part 2 – Regulation of Social Housing Accounts Section 140 - Charity:  auditor’s powers