# The Registered Social Landlords Accounting Requirements (Scotland) Order 2007, Article 11: Signature of balance sheet


The balance sheet shall–
(a) show the date on which the accounts have been authorised for issue by the governing body of the registered social landlord;
(b) be signed on behalf of the governing body by–
(i) a member of the governing body in the case of a company, or
(ii) two members and the secretary of the governing body in the case of an industrial and provident society.

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Source: https://www.legislation.gov.uk/ssi/2007/165/article/11 (the official version)
Page: https://openlegislation.uk/registered-social-landlords-accounting-requirements-scotland-order-2007/article-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.