ICAEW.com works better with JavaScript enabled.

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

Exclusive content
Access to our exclusive resources is for specific groups of students and members.
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.

For accounting periods beginning on or after 1 January 2021, the 2018 Housing SORP must be read in conjunction with Housing SORP Guidance Note 2022 – Update to SORP 2018, UK exit from the EU.

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.

See our page on Accounting for registered social housing providers for more information on the SORP, associated guidance, consultations and other resources (such as model accounts).

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're looking for?

The ICAEW Library can give you the right information from trustworthy, professional sources that aren't freely available online. Contact us for expert help with your enquiries and research.


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.

Download the Housing SORP 2018

PDF (1,424kb)

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