{
  "url": "https://openlegislation.uk/housing-associations-act-1985/schedule-3/paragraph-3",
  "json_url": "https://openlegislation.uk/housing-associations-act-1985/schedule-3/paragraph-3.json",
  "legislation": "ukpga/1985/69",
  "legislation_title": "Housing Associations Act 1985",
  "legislation_url": "https://openlegislation.uk/housing-associations-act-1985",
  "path": "schedule/3/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "(1) The association shall in each period of account appoint a qualified auditor to audit the accounts prepared in accordance with paragraph 2.\n(2) A person is qualified for the purposes of this paragraph if he is eligible for appointment as a company auditor under section 25 of the Companies Act 1989.\n(3) But none of the following shall be appointed—\n(a) a trustee, officer or employee of the association or of an associated body,\n(b) a person who is a partner of, or in the employment of, or who employs a person within paragraph (a), or\n(c) a body corporate;\nand a body of persons (whether corporate or unincorporate and whether or not itself a charity) is for this purpose an associated body if it is essentially under the same management . . .\n(4) A Scottish firm is qualified for appointment as auditor, notwithstanding sub-paragraph (3)(c), if each of the partners in it is qualified for appointment.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3 para. 3(2) substituted (01.10.1991) by S.I. 1991/1997, reg. 2, Sch. para. 59(3)(a) (with reg. 4)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 3 para. 3(3) repealed (01.10.1991) by S.I. 1991/1997, reg. 2, Sch. para. 59(3)(b) (with reg. 4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/69/schedule/3/paragraph/3",
    "retrieved_at": "2026-10-29T09:59:44.997710+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."
}