Qualified accountant definition LTA 1985 s. 28
Defines who counts as a qualified accountant to certify service charge summaries under LTA 1985 s. 28, and who is disqualified due to conflicts of interest.
The reference to a “ qualified accountant ” in section 21(6) (certification of summary of information about relevant costs) is to a person who, in accordance with the following provisions, has the necessary qualification and is not disqualified from acting. A person has the necessary qualification if he is eligible for appointment as a statutory auditor under Part 42 of the Companies Act 2006 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The following are disqualified from acting— . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . an officer , employee or partner of the landlord or, where the landlord is a company, of an associated company; a person who is a partner or employee of any such officer or employee. an agent of the landlord who is a managing agent for any premises to which any of the costs covered by the summary in question relate; an employee or partner of any such agent. For the purposes of subsection (4)(b) a company is associated with a landlord company if it is (within the meaning of section 1159 of the Companies Act 2006 ) the landlord’s holding company, a subsidiary of the landlord or another subsidiary of the landlord’s holding company. For the purposes of subsection (4)(d) a person is a managing agent for any premises to which any costs relate if he has been appointed to discharge any of the landlord’s obligations relating to the management by him of the premises and owed to the tenants who may be required under the terms of their leases to contribute to those costs by the payment of service charges. Where the landlord is a local authority National Park Authority or a new town corporation — the persons who have the necessary qualification include members of the Chartered Institute of Public Finance and Accountancy, and subsection (4)(b) (disqualification of officers and employees of landlord) does not apply.
Text in force at .
Source: legislation.gov.uk — The National Archives (legislation.gov.uk), reproduced under licence Open Government Licence v3.0.
What it actually says
This section defines who is eligible to act as a qualified accountant for certifying annual summaries of service charge costs. To qualify, a person must be eligible for appointment as a statutory auditor.
The section also lists specific conflicts of interest that disqualify a person from acting. Officers, employees, or partners of the landlord or an associated landlord company cannot certify the summary. Similarly, managing agents responsible for managing the premises, as well as their employees and partners, are disqualified.
Where the landlord is a local authority, National Park Authority, or new town corporation, members of the Chartered Institute of Public Finance and Accountancy are explicitly included as qualified, and the disqualification of officers or employees does not apply.
When it applies
- A leaseholder checks whether the accountant who certified their annual service charge statement meets statutory independence requirements.
- A corporate landlord selects an external statutory auditor rather than an internal employee to sign off on service charge statements.
- A managing agent hires an independent reporting accountant because their own staff and business partners are legally barred from certifying the accounts.
- A local authority housing officer arranges for a member of the Chartered Institute of Public Finance and Accountancy to certify service charge accounts.
What this section does not say
- Whether service charge costs incurred by the landlord are reasonable in amount.
- The landlord's obligation or deadline to provide a service charge summary, which is set out in section 21.
- The rights of leaseholders to inspect supporting invoices and receipts, which is governed by section 22.
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This page reproduces the text of LTA 1985 s. 28 in force at the date shown and explains it in general terms. It is not legal advice and takes no account of the circumstances of your case, which can change the answer completely. For a live dispute, for limitation periods, and before taking any step in court, consult a qualified lawyer in England and Wales.