Consultation on proposed changes to the 2022 Accounting Direction
Applies to England
Read the full outcome
Detail of outcome
Please see the:
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Accounting Direction for social housing providers from January 2022 that has been finalised following this consultation.
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Accounting Direction 2022 Decision Statement which contains the final outcome of the consultation.
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Accounting Direction 2022 Decision Instrument which records the regulator’s decision about the Accounting Direction.
PDF versions of the documents are included on this page as attachments.
The accessible (HTML) versions of these are available on the pages linked above.
If you require the information in other formats please email enquiries@rsh.gov.uk or call 0300 124 5225.
Feedback received
Detail of feedback received
Responses to the consultation (with details redacted) are published above. If you require the information in other formats please email enquiries@rsh.gov.uk or call 0300 124 5225.
An analysis of the responses is outlined in the Decision Statement
Original consultation
Consultation description
The responses to the Accounting Direction 2019 consultation identified a number of issues which were outside of the scope of the changes proposed at the time. This included Schedule 1 of the Direction (Particulars of turnover, cost of sales, operating expenditure and operating surplus) and certain narrative reporting disclosures.
RSH committed to further examine these issues and we are now in a position to consult on further amendments to the Accounting Direction. RSH will review the proposed changes to the Accounting Direction in light of the responses received to this consultation. Any changes that may be made to the Accounting Direction will come into force for accounting periods commencing 1 January 2022.
Documents
Updates to this page
Last updated 12 January 2022 + show all updates
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Accounting Direction 2022, Decision Statement, Decision Instrument and online and written responses added as an outcome of this consultation.
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First published.