Registered Social Housing Providers Manual

• Guidance notes that provide you with essential background knowledge on the key aspects of RSHPs. These cover the relevant legal framework within which RSHPs operate and the key aspects of the SORP 2018 and the Accounting Direction 2022.
• Example engagement letters for both audit (including groups) and non-audit RSHPs. There is also an example letter of representation. A group audit questionnaire is also included, along with a group audit instruction letter.
• Example auditor's reports (including groups) and accountant's reports, along with a statement of board’s responsibilities.
• Example pro-forma accounts.
• RSHP accounts disclosure checklists covering the SORP 2018 and Accounting Direction 2022.
• Permanent file documentation that provides a structure for your permanent files and outlines the information required which is of continuing importance to an audit or reporting accountant assignment over a number of years.
• RSHP specific current file documentation comprising of two separate packs of documentation for audit (including groups) and non-audit assignments. The audit documentation provides you with the planning, completion and detailed work programmes needed to undertake both a single entity audit and a group audit. Lead schedules and a current file index are also included. The non-audit assignment documentation provides you with the planning, completion and work programmes needed to provide an accountant's report on RSHP accounts.
• Supplementary forms that provide additional resources that may be useful for certain scenarios.

September 2025
The principal technical changes in this update include additional support for those utilising Audit Data Analytics (ADA) within their audit work.

February 2025
The principal technical changes in this update include:

• Enhancements to the example letters; and
• Enhancements to component auditor workpapers.

July 2024  
The principal technical changes in this update include:  

• Revisions in accordance with the FRC's Revised Ethical Standard;  
• Changes to ISA 505 External Confirmations; and  
• Best practice amendments.

April 2024
The principal technical changes in this update include:

• Removal of content for periods commencing before 15 December 2021 as this is no longer relevant;
• Removal of content relating to the Accounting Direction 2019 as this is no longer relevant (including removal of the disclosure checklist);
• Update of disclosure checklists for recent minor changes in accounting standards; and
• Best practice amendments.

Exciting new feature
We have also developed tailoring and customisation tools to help you filter out the irrelevant parts of the Accounts disclosure checklist through a series of questions. These are available in the ‘Customise’ screen within the menu on the right.

By selecting ‘Yes’ to the question ‘Would you like to tailor your accounts disclosure checklist through a series of questions?’, you will then be asked a series of questions. Answering these subsequent questions will filter down the disclosure checklist so that only the sections you require will be shown / included within the checklist downloaded. 

September 2023
The principal technical changes in this update include:

• The inclusion of group audit documents which incorporate changes in relation to ISA (UK) 600 Special considerations - Audits of group financial statements (Including the work of component auditors);
• The introduction of a new (optional) statistical sampling approach; and
• The reconfiguring of the guidance notes.

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System Requirements

• Internet access. 
• Operating System: Windows, Mac IOS. 
• Applications: Full version of Microsoft Office or Mac equivalent, PDF Reader.