Information Letters

Consultation on proposed changes to the 2022 Accounting Direction (12 January 2022)

Consultation outcome

Consultation on proposed changes to the 2022 Accounting Direction

From:: Regulator of Social Housing
Published: 14 July 2021
Last updated: 12 January 2022 — See all updates

Applies to England

This consultation has concluded

Download the full outcome

Accounting Direction for social housing providers – from January 2022

PDF, 327 KB, 22 pages

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Accounting Direction 2022 – Decision Statement

PDF, 294 KB, 20 pages

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Accounting Direction 2022 – Decision Instrument

PDF, 265 KB, 24 pages

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Detail of outcome

Please see the:

Accounting Direction for social housing providers from January 2022 that has been finalised following this consultation.
Accounting Direction 2022 Decision Statement which contains the final outcome of the consultation.
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

Accounting Direction consultation responses via online survey – Questions 2-12

Published: 11 January 2022PDF, 331 KB, 19 pages

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Accounting Direction written consultation response – ICAEW

Published: 11 January 2022PDF, 237 KB, 3 pages

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Accounting Direction written consultation response – Catalyst

Published: 11 January 2022PDF, 141 KB, 3 pages

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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

Summary

The Regulator of Social Housing is proposing to update the existing Accounting Direction.

This consultation ran from
9:30am on 14 July 2021 to 6:30pm on 21 September 2021

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.