{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/schedule/paragraph-2",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992/schedule/paragraph-2.json",
  "legislation": "uksi/1992/512",
  "legislation_title": "The Registered Housing Associations (Accounting Requirements) Order 1992",
  "legislation_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-order-1992",
  "path": "schedule/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Accounting standards",
  "text": "(1) Whether the accounts have been prepared in accordance with applicable accounting standards and statements of recommended practice, particulars of any material departure from those standards or that practice and the reasons for any such departure.\n(2) In sub-paragraph (1), “accounting standards” and “applicable” in relation to accounting standards have the same meaning as in section 256 of the Companies Act 1985.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1985 c. 6; inserted by section 19 of the Companies Act 1989 (c. 40)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/512/schedule/paragraph/2",
    "retrieved_at": "2026-10-29T14:27:24.144603+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}