# Housing Associations Act 1985, Paragraph 3

Extent: E+W

(1) The association shall in each period of account appoint a qualified auditor to audit the accounts prepared in accordance with paragraph 2.
(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.
(3) But none of the following shall be appointed—
(a) a trustee, officer or employee of the association or of an associated body,
(b) a person who is a partner of, or in the employment of, or who employs a person within paragraph (a), or
(c) a body corporate;
and 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 . . .
(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.

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Source: https://www.legislation.gov.uk/ukpga/1985/69/schedule/3/paragraph/3 (the official version)
Page: https://openlegislation.uk/housing-associations-act-1985/schedule-3/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.