UPDATE – January 2022
Private registered providers of social housing are required by section 127 of the Housing and Regeneration Act 2008 (the Act) to comply with a Direction of the Regulator of Social Housing about the preparation of their accounts.
A new updated Direction has come into effect in relation to periods of account beginning on or after 1 January 2022. It supersedes the requirements of the Accounting Direction for PRPs of social housing 2019. The 2019 Direction continues to apply to accounts for periods beginning before 1 January 2022 although earlier adoption of this Direction is encouraged.
Full overview, commencement & requirements go to: