The Registered Housing Associations (Accounting Requirements) Order 1992

1. Introductory Text

2. PART I GENERAL

   1. 1. Citation, commencement and revocation

   2. 2. Interpretation

   3. 3. Application

   4. 4. Information in specified form

3. PART II GENERAL ACCOUNTING REQUIREMENTS

   1. 5. (1) Every association shall produce accounts for the purposes of...

   2. 6. (1) Accounting policies used by an association shall be applied...

   3. 7. (1) The amount of any item shown shall be determined...

   4. 8. (1) Where it is necessary to depart from the requirements...

   5. 9. All income and charges relating to the period of account...

   6. 10. In determining the aggregate amount of any item to be...

   7. 11. Where the accounts are to be circulated by the association...

   8. 12. (1) The accounts shall— (a) show the date on which...

4. PART III BALANCE SHEET AND INCOME AND EXPENDITURE ACCOUNT

   1. 13. Balance sheet

   2. 14. Income and expenditure account

   3. 15. Balance sheet and income and expenditure account

   4. 16. (1) Subject to paragraph (2), in respect of every item...

5. PART IV NOTES TO ACCOUNTS

   1. 17. Information to be included

   2. 18. Associations which are part of a group

6. PART V MISCELLANEOUS

   1. 19. Distinguishing housing activities

   2. 20. The rent surplus fund

7. Signature

8. 1. SCHEDULE

      NOTES TO ACCOUNTS

      1. PART I INFORMATION TO BE PROVIDED IN MANNER SHOWN

      2. PART II OTHER INFORMATION TO BE SHOWN

         1. 1. Establishment of association

         2. 2. Accounting standards

         3. 3. Directors' interests etc.

         4. 4. Directors' emoluments

         5. 5. (1) The aggregate amount of any compensation paid to directors...

         6. 6. (1) The aggregate amount of directors' or past directors' pensions....

         7. 7. Consideration for directors' services

         8. 8. Employees

         9. 9. (1) In relation to employees and the members of the...

         10. 10. Auditors

         11. 11. Fixed assets

         12. 12. Where any fixed assets of an association (other than listed...

         13. 13. (1) Where any amount is shown in respect of land...

         14. 14. Investments

         15. 15. Reserves

         16. 16. Deferred taxation

         17. 17. Creditors

         18. 18. Rent arrears

         19. 19. Charges

         20. 20. Debentures

         21. 21. Loans

         22. 22. The amount set aside for the redemption of loans shall...

         23. 23. Non-housing activities

         24. 24. Special circumstances

      3. PART III SUBSIDIARY UNDERTAKINGS

         1. 25. There shall be stated— (a) the name of each subsidiary...

9. Explanatory Note