ICAEW.com works better with JavaScript enabled.

Preparing an audit report for English, Scottish and Welsh registered providers of social housing/registered social landlord - registered under the cooperative and community benefit societies act 2014

This guide was last updated in June 2018 and is based on the relevant laws and regulations that apply as at 1 June 2018.

Download this guide

Access a PDF version of this guide to print or save.

Download
This guide is designed to explain the main changes that are needed to the audit report of an English Registered Provider of Social Housing (RP) or a Scottish or Welsh Registered Social Landlord (RSL) registered under the Co-operative and Community Benefit Societies Act 2014 that does not prepare group financial statements, compared to that of a company. It does not seek to explain every difference, just the key areas to consider as a result of the differing legal and regulatory requirements.

Note to users

The following ICAEW guides and articles may also be helpful:

 

Terms and conditions

© ICAEW 2021  All rights reserved.

ICAEW cannot accept responsibility for any person acting or refraining to act as a result of any material contained in this helpsheet. This helpsheet is designed to alert you to an important issue of general application. It is not intended to be a definitive statement covering all aspects but is a brief comment on a specific point.

You have permission to use and reproduce this helpsheet on the following conditions:

The helpsheet is to be reproduced for personal, non-commercial use only and is not for re-distribution.