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Housing (Scotland) Act 2010

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This is the original version (as it was originally enacted).

68Determination of accounting requirements

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(1)The Regulator may determine accounting requirements with a view to ensuring that the accounts of each registered social landlord—

(a)are prepared in a proper form, and

(b)give a true and fair view of—

(i)its state of affairs in relation to its housing activities, and

(ii)the disposition of funds and assets which it holds, or has held, in connection with its housing activities.

(2)A determination may be made generally or for particular purposes (and different determinations may be made for different registered social landlords or different cases).

(3)Before making, revising or withdrawing a determination, the Regulator must consult—

(a)registered social landlords or their representatives,

(b)the Office of the Scottish Charity Regulator,

(c)the Office for Tenants and Social Landlords, and

(d)such bodies representing auditors and accountants as the Regulator thinks fit.

(4)The Regulator must make arrangements for bringing a determination (and any revision or withdrawal) to the attention of affected registered social landlords.

(5)A determination must not relate to a period beginning before it is published.

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