{
  "url": "https://openlegislation.uk/housing-and-regeneration-act-2008/section-100C",
  "json_url": "https://openlegislation.uk/housing-and-regeneration-act-2008/section-100C.json",
  "legislation": "ukpga/2008/17",
  "legislation_title": "Housing and Regeneration Act 2008",
  "legislation_url": "https://openlegislation.uk/housing-and-regeneration-act-2008",
  "path": "section/100C",
  "kind": "section",
  "number": "100C",
  "heading": "Accounts",
  "text": "(1) The regulator must keep proper accounts (and proper records of its accounts).\n(2) As soon as is reasonably practicable after the end of each financial year the regulator must prepare a statement of accounts in respect of that financial year.\n(3) The statement must be in such form as the Secretary of State may direct.\n(4) The regulator must, within such period as the Secretary of State may direct, send a copy of the statement to—\n(a) the Secretary of State, and\n(b) the Comptroller and Auditor General.\n(5) The Comptroller and Auditor General must—\n(a) examine, certify and report on the statement, and\n(b) send a copy of the certified statement and the report to the Secretary of State as soon as possible.\n(6) The Secretary of State must lay before Parliament a copy of each statement and report received under subsection (5).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 100A-100G inserted (1.10.2018) by The Legislative Reform (Regulator of Social Housing) (England) Order 2018 (S.I. 2018/1040), art. 1(2), Sch. para. 20 (with Pt. 4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/17/section/100C",
    "retrieved_at": "2026-10-29T09:11:57.313988+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}