Regulator publishes revised Determination of Accounting Requirements
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The Scottish Housing Regulator has today published its revised Determination of Accounting Requirements, a document which sets out how Registered Social Landlords must prepare and present their annual accounts, ensuring transparency and consistency across the sector.
The Regulator recently consulted on proposed changes. The revised Determination reflects the outcome of that consultation and updates to the Housing Statement of Recommended Practice. Feedback supported the Regulator’s proposal, so no further changes have been made.
The Determination aligns regulatory requirements with current accounting standards and best practice.
Shaun Keenan, assistant director of financial regulation, said: “The feedback to our consultation was positive and has allowed us to finalise the Determination promptly. We are grateful to everyone who took the time to respond.
“The revised Determination will apply to RSLs for accounting periods starting on or after 15 June 2026. Changes from our previous published version are minimal, with the only amendment being the re-introduction of the disclosure for key senior staff salary information.”
In addition to the Determination, the Regulator also updated its guidance note Financial Viability of RSLs and published a formal response to the consultation.
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