# The Registered Housing Associations (Accounting Requirements) (Wales) Order 1994, Article 5


Every association shall prepare accounts for the purposes of this Order at the end of each period of account, and such accounts shall follow generally accepted accounting practice.

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Source: https://www.legislation.gov.uk/uksi/1994/668/article/5 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-wales-order-1994/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.