Structure of the Act Part 2 – Regulation of Social Housing Accounts Section 139 - Charity:  extraordinary audit
344.Where under section 136(3) the charity is required to appoint a reporting accountant, this section provides that the regulator has the power to require the charity also to appoint a qualified auditor to audit the accounts, and to send to the regulator a copy of the auditor’s report. The regulator may only use this power in the year following the year to which the accounts relate.
345.Subsection (4) defines “qualified person” and “period of account” for the purposes of this section.