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 2026

The principal technical changes in this update include:

• Expansion and renaming of the financial reporting framework supplementary forms to cover revisions to an existing framework, as well as changes between frameworks;
• Expansion and renaming of the tariff-related supplementary forms to address a broader range of global emerging issues and their potential impact on audits and audited entities; and
• Removal of content for periods commencing before 15 December 2023 in respect of ISA (UK) 600, as this is no longer relevant.

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.

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