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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.

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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.

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