Part 6Registered social landlords: accounts and audit
I1I268Determination of accounting requirements
1
The Regulator may determine accounting requirements with a view to ensuring that the accounts of each registered social landlord—
a
are prepared in a proper form, and
b
give a true and fair view of—
i
its state of affairs in relation to its housing activities, and
ii
the disposition of funds and assets which it holds, or has held, in connection with its housing activities.
2
A determination may be made generally or for particular purposes (and different determinations may be made for different registered social landlords or different cases).
3
Before making, revising or withdrawing a determination, the Regulator must consult—
a
registered social landlords or their representatives,
b
the Office of the Scottish Charity Regulator,
c
F1the Regulator of Social Housing, and
d
such bodies representing auditors and accountants as the Regulator thinks fit.
4
The Regulator must make arrangements for bringing a determination (and any revision or withdrawal) to the attention of affected registered social landlords.
5
A determination must not relate to a period beginning before it is published.