The SHR Determination of Accounting Requirements consultation closes next week, on Friday 14 November.

The consultation seeks views on additional accounting and disclosure requirements over and above those required by FRS 102 and the Housing SORP. In light of the changes in the revised FRS 102, especially lease accounting and revenue recognition, SHR have taken the decision to review the content of the Determination to ensure that the required disclosures remain appropriate and relevant.

Full details can be found here and all feedback would be welcome to inform SFHA's sector response.

The Housing SORP consultation is also open (until January 2026) and SFHA will be hosting a webinar on Monday 8 December to share information on the proposals.

Sector advisers RSM will be joining to update on key details of the revised Housing SORP and how to engage in the consultation process. The feedback gathered will also be used to inform SFHA's sector response to the proposals.

SORP consultation details can be found here and you can sign up to the webinar here.

Please contact Eli Harji (eharji@sfha.co.uk) with any questions or feedback on either consultation.