# The Registered Housing Associations (Accounting Requirements) (Scotland) Order 1999, Article 17: General accounting requirements


The balance sheet shall–
(a) show the date on which the accounts have been approved by the board;
(b) be signed on behalf of the board by at least two members of the board and the secretary.

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Source: https://www.legislation.gov.uk/uksi/1999/1073/article/17 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-scotland-order-1999/article-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.