ARK Consultancy recently launched 3 Perspectives, its new innovative service designed specifically for Scottish Registered Social Landlords (RSLs).

It provides expert and independent assurance that your business plan delivers for tenants and service users, while meeting the rigorous standards set by the Scottish Housing Regulator.

“3 Perspectives” is led by Assistant Director Kirsty Wells, and associate consultants Martin Wilkie-McFarlane and Ian Brennan bringing together their unique, complementary viewpoints to strengthen your organisation’s strategic foundation.

Meeting Scottish Housing Regulator Requirements

In November 2025, the Scottish Housing Regulator (SHR) published its annual risk assessment with the summary of risks it will focus on in its annual risk assessment of Scottish social landlords. There are eight broad areas of focus in total. 

“3 Perspectives” provides assurance to RSLs around Regulatory Standard 3:

“The RSL manages its resources to ensure its financial well-being, while maintaining rents at a level that tenants can afford to pay.”

The Scottish Housing Regulator has noted that Scotland’s RSLs must pay particular attention to the impact of inflation and interest rates in achieving their Business Plan objectives.  They must do this while ensuring financial resilience so that they can continue to provide homes at affordable rents to their tenants.


How 3 Perspectives Strengthens Your Three Lines of Defence

ARK's three sector experts are combining their skills and expertise to offer you a unique opportunity to assure yourself that your three lines of defence are robust and will shore up your business to meet regulatory and financial compliance.  ARK will work with you to:

  • Assure your governing body that the organisation is led by competent senior officers
  • Evidence that you have competent support and supervision mechanisms in place
  • Provide independent, objective oversight into your business planning process

ARK can do this because it has designed “3 Perspectives” around three distinct yet interconnected angles, each adding value through specialist experience and insight:

Perspective 1 - Kirsty Wells 

Strategic Governance and Tenant Voice

Perspective 2 - Martin Wilkie-McFarlane

Operational Delivery and Community Impact

Perspective 3 - Ian Brennan

Regulatory Compliance and Best Practice

Why act now?

With the Scottish Housing Regulator’s increased focus on financial resilience and business planning robustness, now is the ideal time to strengthen your three lines of defence. “3 Perspectives” offers you independent validation that your organisation is well-positioned to navigate the challenges ahead from inflationary pressures to evolving tenant expectations. while maintaining regulatory compliance and financial sustainability.

Whether you’re preparing for your next strategic planning cycle, responding to regulatory engagement, or simply want to assure your Board that your governance framework is robust, ARK's team is ready to support you.

Register Your Interest

For more information, please visit: https://www.arkconsultancy.co.uk/news-article/3-perspectives-rsl-assurance/

To register your interest, visit: Register your interest here