UK Statutory Instrument SI 1992/512 United Kingdom

The Registered Housing Associations (Accounting Requirements) Order 1992

Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person1

Other Acts binding the same actors

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Any Person — also bound by 2340 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.art005 (1) Every association shall produce accounts for the purposes of... Regulated
  • Produce accounts at end of each accounting periodAny Person
44 other provisions — procedural and definitional
sch. para. 1 Establishment of association
sch. para. 10 Auditors
sch. para. 11 Fixed assets
sch. para. 12 Fixed assets
sch. para. 13 Fixed assets
sch. para. 14 Investments
sch. para. 15 Reserves
sch. para. 17 Creditors
sch. para. 19 Charges
sch. para. 2 Accounting standards
sch. para. 20 Debentures
sch. para. 21 Loans
sch. para. 22 Loans
sch. para. 23 Non-housing activities
sch. para. 24 Special circumstances
sch. para. 25 There shall be stated— (a) the name of each subsidiary...
sch. para. 3 Directors' interests
sch. para. 4 Directors' emoluments
sch. para. 5 Directors' emoluments
sch. para. 6 Directors' emoluments
sch. para. 8 Employees
sch. para. 9 Employees
s.art001 Citation, commencement and revocation
s.art002 Interpretation
s.art003 Application
s.art004 Information in specified form
s.art006 (1) Accounting policies used by an association shall be applied...
s.art007 (1) The amount of any item shown shall be determined...
s.art008 (1) Where it is necessary to depart from the requirements...
s.art009 All income and charges relating to the period of account...
s.art010 In determining the aggregate amount of any item to be...
s.art011 Where the accounts are to be circulated by the association...
s.art012 (1) The accounts shall— (a) show the date on which...
s.art013 Balance sheet
s.art014 Income and expenditure account
s.art015 Balance sheet and income and expenditure account
s.art016 (1) Subject to paragraph (2), in respect of every item...
s.art017 Information to be included
s.art018 Associations which are part of a group
s.art019 Distinguishing housing activities
s.art020 The rent surplus fund

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