ICAEW.com works better with JavaScript enabled.
Exclusive

Statement of Recommended Practice (SORP): Accounting by registered social housing providers: Update 2010

Exclusive content
Access to our exclusive resources is for specific groups of students and members.
Log in Find out more
The SORP on accounting by registered social housing providers is issued by the National Housing Federation, Community Housing Cymru (CHC) and the Scottish Federation of Housing Associations (SFHA). This version was updated in September 2010.
New Housing SORP

Updated editions of the Housing SORP were issued in September 2014 and September 2018.

The SORP includes the following model documents as appendices:

  • income and expenditure account for the year ended 31 March XXXI
  • balance sheet at 31 March XXX1 (produced in the format required by the English 2006 determination and the Northern Ireland 1993 Order)
  • balance sheet at 31 March XXX1 (produced in the format required by the Scottish 2007 Order and the Welsh 2009 Determination)
  • statement of total recognised surpluses and deficits for the year ended 31 March XXXI
  • note of historical cost surpluses and deficits for the year ended 31 March XXX1
  • cash flow statement for the year ended 31 March XXX1.
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.

Copyright

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.

Disclaimer

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.

Download the Housing SORP 2010 update

PDF (657kb)

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

Download