# The Registered Housing Associations (Accounting Requirements) (Wales) Order 1994, Paragraph 3: Matters particular to the accounts


(1) Where the accounts of an association are prepared other than on the basis that the association is a going concern, a statement to that effect.
(2) Individual items listed in the formats in Schedule 4 to the Companies Act 1985 and combined under article 8(2) of this Order.
(3) Any departure under article 11 of this Order and the reason for it.

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Source: https://www.legislation.gov.uk/uksi/1994/668/schedule/2/paragraph/3 (the official version)
Page: https://openlegislation.uk/registered-housing-associations-accounting-requirements-wales-order-1994/schedule-2/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.