{
  "url": "https://openlegislation.uk/housing-associations-act-1985/schedule-3/paragraph-5",
  "json_url": "https://openlegislation.uk/housing-associations-act-1985/schedule-3/paragraph-5.json",
  "legislation": "ukpga/1985/69",
  "legislation_title": "Housing Associations Act 1985",
  "legislation_url": "https://openlegislation.uk/housing-associations-act-1985",
  "path": "schedule/3/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "The auditor in preparing his report shall carry out such investigations as will enable him to form an opinion as to the following matters—\n(a) whether the association has kept, in respect of its housing activities, proper books of account in accordance with the requirements of this Schedule;\n(b) whether the association has maintained a satisfactory system of control over its transactions in accordance with those requirements, and\n(c) whether the accounts are in agreement with the association’s books;\nand if he is of opinion that the association has failed in any respect to comply with this Schedule, or if the accounts are not in agreement with the books, he shall state that fact in his report.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/69/schedule/3/paragraph/5",
    "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."
}