Paragraph 6 Accounting standards

Whether the accounts have been prepared in accordance with applicable accounting standards and the SORP^f1, particulars of any material departures from these standards or the SORP and the reason for any such departure.

For the purposes of this paragraph, “accounting standards” has the same meaning as “accounting standards” in section 256(1) of the Companies Act 1985 and “applicable” means such standards as are, in accordance with their terms, relevant to the registered social landlord’s circumstances and to the accounts.