{
  "url": "https://openlegislation.uk/housing-and-regeneration-act-2008/section-132",
  "json_url": "https://openlegislation.uk/housing-and-regeneration-act-2008/section-132.json",
  "legislation": "ukpga/2008/17",
  "legislation_title": "Housing and Regeneration Act 2008",
  "legislation_url": "https://openlegislation.uk/housing-and-regeneration-act-2008",
  "path": "section/132",
  "kind": "section",
  "number": "132",
  "heading": "Application of Companies Act",
  "text": "(1) The provisions of the Companies Act 2006 listed in subsection (2) apply to the reporting accountant and a reporting accountant's report as they apply to an auditor of the registered provider and an auditor's report on the registered provider’s accounts (with any necessary modifications).\n(2) The provisions are—\n(a) sections 423 to 425 (duty to circulate copies of annual accounts),\n(b) sections 431 and 432 (right of member or debenture holder to demand copies of accounts),\n(c) sections 434 to 436 (requirements in connection with publication of accounts),\n(d) sections 441 to 444A (duty to file accounts with registrar of companies),\n(e) section 454 and regulations made under that section (revised accounts and reports),\n(f) sections 499 to 502 (auditor's right to information), and\n(g) sections 505 and 506 (name of auditor to be stated in published copies of report).\n(3) In sections 505 and 506 as they apply by virtue of this section in a case where the reporting accountant is a firm, any reference to the senior statutory auditor shall be read as a reference to the person who signed the report on behalf of the firm.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 132(1) substituted (1.4.2024) by Social Housing (Regulation) Act 2023 (c. 36), s. 46(3), Sch. 1 para. 15(2)(a); S.I. 2024/437, reg. 2(w)(iii)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 132(1) substituted (1.4.2024) by Social Housing (Regulation) Act 2023 (c. 36), s. 46(3), Sch. 1 para. 15(2)(b); S.I. 2024/437, reg. 2(w)(iii)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Word in s. 132(2)(e) substituted (1.4.2024) by Social Housing (Regulation) Act 2023 (c. 36), s. 46(3), Sch. 1 para. 15(3)(a); S.I. 2024/437, reg. 2(w)(iii)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 132(2)(e) substituted (1.4.2024) by Social Housing (Regulation) Act 2023 (c. 36), s. 46(3), Sch. 1 para. 15(3)(b); S.I. 2024/437, reg. 2(w)(iii)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 132 in force at 1.4.2010 by S.I. 2010/862, art. 2 (with Sch.)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/17/section/132",
    "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."
}