Change 1 Article Choose an article Title and introductory text 1 Establishment and constitution 2 Objects 3 Principal powers 4 Powers: general 4A Purpose of exercise of functions 5 Powers to provide housing or other land 6 Powers for regeneration, development or effective use of land 7 Powers in relation to infrastructure 8 Powers to deal with land etc. 9 Acquisition of land 9A Compulsory acquisition of land by strategic authorities outside London 10 Restrictions on disposal of land 11 Main powers in relation to acquired land 12 Powers in relation to, and for, statutory undertakers 13 Power of Secretary of State to make designation orders 14 Contents of designation orders 15 HCA as local planning authority: local involvement 16 Regional planning 17 Power to enter and survey land 18 Section 17: supplementary 19 Financial assistance 20 Powers to borrow 21 Loans by the Secretary of State 22 Guarantees by the Secretary of State 23 Financial limits 24 Power to charge for certain activities 25 Directions as to surplus funds 26 Duty to act as agent in respect of regeneration and development 27 Duty to act as agent in respect of derelict land etc. 28 Business 29 Powers to form companies etc. 30 Community services 31 Duties in relation to social housing 32 Recovery etc. of social housing assistance 33 Section 32: interest and successors in title 34 Determinations under sections 32 and 33 35 Duty to give financial assistance in respect of certain disposals 36 Information in relation to social housing 36A Co-operation with the Regulator of Social Housing 37 Duty to co-operate with Regulator of Social Housing 38 Information services 39 Advice, education and training 40 Guidance 41 Control of subsidiaries 42 Agency arrangements with UDCs 43 Acting with, or for, other persons: general 44 Local government involvement 45 Support services 46 Guidance by the Secretary of State 47 Directions by the Secretary of State 48 Consents of the Secretary of State 49 Abolition of Urban Regeneration Agency 50 Abolition of the Commission for the New Towns 51 Property etc. transfers to the HCA and the Welsh Ministers 52 Role of the HCA in relation to former CNT functions 53 Interim arrangements 53A Other property etc transfers to the HCA 53B Tax consequences of transfers under section 53A 54 Validity of transactions 55 Notices 56 Consequential amendments: Part 1 57 Interpretation: Part 1 58 Index of defined expressions: Part 1 59 Purpose 60 Structural overview 61 Restriction of “registered social landlord” system to Wales 62 References to Welsh Ministers 63 References to National Assembly for Wales 64 Dissolution of Housing Corporation 65 Transfer schemes 66 Interim arrangements 67 Transitional arrangements 68 Basic principle 69 Low cost rental 70 Low cost home ownership 71 Shared ownership low cost rental 72 Regulations 73 Leaving the social housing stock: sale 74 Leaving the social housing stock: ending of lease 74A Leaving the social housing stock: transfer by private providers 75 Leaving the social housing stock: local authority disposal with consent 76 Leaving the social housing stock: regulator's direction 77 Housing stock under Housing Act 1996 78 Regulator of Social Housing 79 English bodies 80 Provider of social housing 80A Establishment 80B Membership 80C Terms of appointment of members 80D Staff 81 Establishment 82 Membership 83 Tenure 84 Chief executive 85 Other staff 86 Fundamental objectives 87 Procedure 88 Conflict of interest 89 Committees 90 Delegation 91 Seal 92 Annual report 92A Regulation functions of the HCA 92B The Regulation Committee 92C Membership of the Regulation Committee 92D Terms of appointment of members 92E Remuneration etc of members 92F Sub-committees of the Regulation Committee 92G Procedure of the Committee and its sub-committees 92H Members' interests 92I Exercise of functions 92J Recommendations to HCA 92K Fundamental objectives 92L Committees 92M Procedure 92N Conflict of interest 92O Delegation 92P Members’ interests 92Q Seal 93 General 94 Studies 95 Financial assistance 96 Evidence 96A Advisory panel 97 Information, advice etc. 98 Tenant involvement 99 Remuneration 99A Remuneration 100 Charging 100A Assistance by Secretary of State 100B Borrowing 100C Accounts 100D Regulator’s annual report 100E Financial year 100F Cooperation with the HCA 100G Direction to the HCA 100H Relationship with housing ombudsman 101 Assistance by Secretary of State 102 Borrowing 103 Accounts 104 Financial year 105 Cooperation with the HCA 106 Direction to the HCA 106A Cooperation with the Audit Commission 107 Collection 108 Section 107: supplemental 109 Disclosure 110 Overview 111 The register 112 Eligibility for voluntary registration 113 Section 112: exceptions 114 Registration of local authorities 114A Local authorities: duty to notify 115 Profit-making and non-profit organisations 116 Entry in the register: voluntary registration 117 Fees 118 De-registration: compulsory 119 De-registration: voluntary 120 Notice 121 Appeal 122 Payments to members etc. 123 Disposal of property 124 Complaints 125 Voluntary undertaking 126 Sustainable community strategies 126A Designation of health and safety lead 126B Functions of the health and safety lead 126C Duties of registered provider in relation to health and safety lead 126D Health and safety lead: general 127 Directions 128 Submission to regulator 129 Companies or limited liability partnerships exempt from audit 130 Exempt companies or limited liability partnerships: accountant's report 131 Exempt companies or limited liability partnerships: reporting accountant 132 Application of Companies Act 133 Exempt companies or limited liability partnerships: extraordinary audit 134 Non-audited registered society 135 Charity 136 Charity: audit 137 Charity: auditor's report 138 Charity: accountant's report 139 Charity: extraordinary audit 140 Charity: auditor's powers 141 Offences 142 High Court 143 Disclosure 143A Application of rules about insolvency 144 Preparatory steps: notice 145 Moratorium 146 Ending of moratorium 147 Further moratorium 148 Effect of moratorium 149 Exempted disposals 150 Disposals without consent 151 Interim manager 152 Proposals 153 Proposals: procedure 154 Proposals: effect 155 Manager: appointment 156 Manager: powers 157 Manager of registered society: extra powers 158 Assistance by regulator 159 Applications to court 159A Application of rules about restructuring and dissolution 160 Company and limited liability partnership: arrangements and reconstructions 161 Company: conversion into registered society 161A Company: receipt of transfer of engagements from registered society 162 Company: winding up 163 Registered society: restructuring 163A Restructuring of registered societies: registration of successor bodies 163B Registered society: receipt of transfer of engagements from another registered society 164 Registered society: winding up 165 Registered society: dissolution 166 Winding up petition by regulator 167 Transfer of property 168 Section 167: supplemental 169 Extension of sections 167 and 168 169ZA Application of rules about notification of constitutional changes 169A Registered societies: change of rules etc 169B Charity: change to trusts etc 169C Companies: change of articles etc 169CA Limited liability partnership: change of name etc 169CB Application of rules about notification of change of control 169CC Change in board members 169CD Change in subsidiary status 169D Directions about notifications 170 Overview 171 Power to dispose 172 Requirement of consent 173 Exceptions 174 Procedure 175 Disposal without consent 176 Notification where disposal consent not required 177 Separate accounting 178 Use of proceeds 179 Application of Housing Act 1996 180 Right to acquire 181 Interpretation: “publicly funded” 182 Interpretation: “remained in the social rented sector” 183 Interpretation: other expressions 184 Right to acquire: supplemental 185 Right to acquire: consequential amendments 186 Former registered providers 187 Change of use, etc. 188 Trustees 189 Charities 190 Consent to disposals under other legislation 191 Section 190: consequential amendments 192 Overview 193 Standards relating to consumer matters 194 Standards relating to economic matters 194A Standards relating to competence and conduct 194B Meaning of “services provider”, “senior housing executive” and “senior housing manager” 194C Standards relating to information and transparency 195 Code of practice 196 Consultation 197 Direction by Secretary of State 198 Supplemental 198A Failure to meet standard under section 193 198B Failure to meet standard under section 194 198C Directions about performance information 199 Survey 199A Survey: power to enter without warrant 199B Survey: power to enter with warrant 200 Survey: supplemental 201 Inspections 201A Inspection plan 202 Inspections: supplemental 203 Inspector's powers 203A Action after inspection 204 Performance information 205 Publication of performance information 206 Inquiry 207 Inquiry: supplemental 208 Inquiry: evidence 209 Inquiry: charities 210 Extraordinary audit 210A Extraordinary audit: local authorities 211 Non-profit providers only 212 Registered society: change of rules 213 Charity: change of objects 214 Companies: change of articles 215 Use of intervention powers 216 Consultation 217 Accreditation 217A Implied terms of management services agreements relating to qualifications 218 Exercise of enforcement powers 218A Performance improvement plan notice 218B Performance improvement plans 218C Cancellation of performance improvement plan 218D Appeals 219 Overview 220 Grounds for giving notice 221 Content 222 Notifying HCA etc 223 Appeal 224 Withdrawal 225 Sanction 225A Overview 225B Power to take emergency remedial action 225C Emergency remedial action: power to enter without warrant 225D Power under section 225C: supplementary 225E Emergency remedial action: power to enter with warrant 225F Offences 225G Reclaiming expenses 225H Appeals 226 Overview 227 Grounds for imposition 228 Imposition 229 Amount 230 Warning 231 Representations 231A Notifying the HCA 232 Notifying HCA 232A Notifying the Greater London Authority 233 Destination 234 Enforcement 235 Appeal 236 Overview 237 Grounds for award 238 Nature 239 Housing ombudsman compensation 240 Award 241 Impact 242 Warning 243 Representations 244 Enforcement 245 Appeal 246 Overview 247 Management tender 248 Section 247: supplemental 249 Management transfer 250 Section 249: supplemental 250A Sections 247 and 249: local authorities 251 Appointment of manager of private registered provider 252 Section 251: supplemental 252A Appointment of advisers to local authorities 253 Transfer of land by private registered provider 254 Section 253: supplemental 255 Amalgamation 256 Restrictions on dealings during inquiry 257 Restrictions on dealings following inquiry 258 Restrictions on dealings: supplemental 259 Suspension during inquiry 260 Removal or suspension following inquiry 261 Suspension under section 259 or 260: supplemental 262 Disqualification of removed person 263 Register of disqualified persons 264 Acting while disqualified: offence 265 Acting while disqualified: other consequences 266 Removal of officers 267 Section 266: supplemental 268 Appeal against removal or suspension 269 Appointment of new officers 269A Local authorities: censure during or following inquiry 269B Response to censure notice 270 Officer 271 Subsidiary and associate 272 Family 273 Disposal 274 Charities that have “received public assistance” 275 General 276 Index of defined terms 276A Exercise of powers: land with a Crown or Duchy interest 276B Data protection 277 Consequential amendments 278 Transitional 278A Power to nominate for consultation purposes 295 Management agreements: extending requirements to co-operate 296 Requirements to co-operate in relation to certain disposals of land 297 Family intervention tenancies: general 298 Certain family intervention tenancies: termination 299 Possession orders relating to certain tenancies 300 Right to acquire freehold: abolition of low rent test 301 Shared ownership leases: protection for certain leases 302 Shared ownership leases: protection for hard to replace houses 303 Service charges: provision of information and designated accounts 304 Exclusion of the right to buy: possession orders 305 Exclusion of the right to buy: demolition notices 306 Review of determination of value 307 Approved lending institutions 308 Former right to buy and other flats: service charge loans 309 Former right to buy and other flats: equity share purchases 310 Other amendments 311 Disposals of dwelling-houses by local authorities 312 Financial assistance for information and other services 313 Exclusions from subsidy arrangements 314 Ineligible persons from abroad: statutory disregards 315 Armed forces: local connection test 316 Amendments to Housing Act 1985: lending institutions 317 Building regulations: time limit for prosecutions 318 Protected mobile home sites to include sites for gypsies and travellers 319 Financial assistance for certain services about commonhold 320 Orders and regulations 321 Consequential amendments and repeals 322 Transitional, transitory or saving provision 323 Financial provisions 324 Extent 325 Commencement 326 Short title SCHEDULE 1 The Homes and Communities Agency SCHEDULE 2 Acquisition of land SCHEDULE 3 Main powers in relation to land acquired ... SCHEDULE 4 Powers in relation to, and for, statutory undertakers SCHEDULE 5 Amendments of the New Towns Act 1981 SCHEDULE 6 Transfer schemes SCHEDULE 7 Transfer schemes: tax SCHEDULE 8 Amendments of enactments: Part 1 SCHEDULE 9 Amendments of enactments: Part 2 SCHEDULE 11 Possession orders relating to certain tenancies SCHEDULE 12 Service charges: provision of information and designated accounts SCHEDULE 13 Demolition notices SCHEDULE 14 Disposals of dwelling-houses by local authorities SCHEDULE 15 Ineligible persons from abroad: statutory disregards SCHEDULE 16 Repeals and revocations
What to do with it
As published
139 Charity: extraordinary audit
(1) This section applies where, in accordance with section 136(3), a charity appoints a reporting accountant to prepare a report in respect of any accounts.
(2) The regulator may require the charity to—
(a) cause a qualified person to audit the accounts and prepare a report on them in accordance with section 137, and
(b) send a copy of the report to the regulator by a specified date.
(3) A requirement under subsection (2) may be imposed only during the period of account following the period to which the accounts relate.
(4) In this section—
“period of account” has the meaning given by section 135(5), and
“qualified person” has the meaning given by section 136(7).
Your wording
Your change, as a redline
139 Charity: extraordinary audit
(1) This section applies where, in accordance with section 136(3), a charity appoints a reporting accountant to prepare a report in respect of any accounts.
(2) The regulator may require the charity to—
(a) cause a qualified person to audit the accounts and prepare a report on them in accordance with section 137, and
(b) send a copy of the report to the regulator by a specified date.
(3) A requirement under subsection (2) may be imposed only during the period of account following the period to which the accounts relate.
(4) In this section—
“period of account” has the meaning given by section 135(5), and
“qualified person” has the meaning given by section 136(7).
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.