Structure of the Act Part 2 – Regulation of Social Housing Accounts Section 140 - Charity:  auditor’s powers
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