# The Registered Housing Associations (Accounting Requirements) Order 1992, Article 5


(1) Every association shall produce accounts for the purposes of this Order at the end of each period of account.
(2) Where the accounts of an association are prepared other than on the basis that the association is a going concern, a statement to that effect shall be included in the accounts.

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Source: https://www.legislation.gov.uk/uksi/1992/512/article/5 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.