ICAEW.com works better with JavaScript enabled.

Housing SORP: 2018 update - Statement of Recommended Practice for registered social housing providers

The Housing SORP 2018 is issued by the National Housing Federation, Community Housing Cymru, the Scottish Federation of Housing Associations and the Northern Ireland Federation of Housing Associations. This version was published in September 2018 and is an update of the 2014 edition.

The provisions of this Statement of Recommended Practice (SORP) are applicable for accounting periods commencing on or after 1 January 2019. For entities that are within the scope of a SORP, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102), permits early adoption for accounting periods beginning on or before 1 January 2019. If an entity applies the changes from the Triennial Review 2017 and this SORP before periods commencing on or before 1 January 2019 it must disclose that fact in accordance with paragraph 1.18 of FRS 102.

The SORP includes the following model documents as appendices:

  • Consolidated statement of comprehensive income
  • Consolidated statement of financial position
  • Consolidated statement of changes in reserves
  • Consolidated statement of cash flows.

Download the Housing SORP 2018

Get the full Statement of Recommended Practice for registered social housing providers in PDF format. Available for ICAEW members and ACA students.


Terms of use

You are permitted to view and download this document. Unless you have the permission of the copyright owner, you may not re-transmit the publication to anybody else.

You are permitted to print extracts and chapters of the document.


All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior permission of the publishers.


ICAEW (as distributor) disclaims all liability for any errors or omissions.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.