# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Article 13: General accounting requirements


Where it is necessary to depart from the requirements of this Order so as to give a true and fair view of the state of affairs of a registered housing association and of its income and expenditure account in accordance with the duties imposed by section 3(1) and (4) of the Friendly and Industrial and Provident Societies Act 1968, then–
(a) nothing in this Order shall prevent such a departure; but
(b) particulars of any such departure, the reason for it and its effect shall be given in a note to the accounts.

---
Source: https://www.legislation.gov.uk/uksi/1999/1073/article/13 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.