{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-wales-order-1994/schedule-2/paragraph-2",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-wales-order-1994/schedule-2/paragraph-2.json",
  "legislation": "uksi/1994/668",
  "legislation_title": "The Registered Housing Associations (Accounting Requirements) (Wales) Order 1994",
  "legislation_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-wales-order-1994",
  "path": "schedule/2/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 (the terms “accounting standards” and “applicable” in relation to accounting standards having the same meaning as in section 256 of the Companies Act 1985).\n(2) Particulars of any material departure from those accounting standards or that practice and the reasons for any such departure.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1985 c. 6; section 256 was 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/1994/668/schedule/2/paragraph/2",
    "retrieved_at": "2026-10-29T13:37:42.767489+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."
}