Structure of the Act Part 2 – Regulation of Social Housing Accounts Section 138 - Charity:  accountant’s report
338.This section broadly replicates the effect of paragraph 18A of Schedule 1 to the 1996 Act.
339.The section specifies the requirements for an accountant’s report on the charity’s accounts as required by section 136(3).
340.Subsection (2) specifies that the report must say whether the accounts are consistent with the accounting records of the charity.
341.Subsection (3) specifies that the report must say whether, on the basis of the accounting records, the accounts comply with the requirements of the Charities Act 1993 and that the basis on which an accountant’s report rather than an auditor’s report is permitted, as set out in section 136, has been correctly established.
342.Subsection (4) requires the report to give the reporting accountant’s name and for it to be signed.
343.Subsection (5) requires that where the reporting accountant has not obtained all of the information or explanations that the reporting accountant thinks necessary for the purposes of the report, this must be stated in the report.