Take part in a consultation on amendments to the Housing SORP

Statement of Recommended Practices (SORPs) interpret accounting standards and provide recommendations on financial reporting for particular industry segments, such as the housing association sector, to which the general rules don’t easily apply.

The Financial Reporting Council published improvements to financial reporting standards following amendments to Financial Reporting Standard (FRS) 102. The SORP Working Party (SWP) wants to revise the Housing SORP to reflect these changes and other topical accounting issues that have arisen since the last revision in 2018.

How to respond

As part of this process, we invite comments from the public on the following documents:

Housing SORP 2026 Exposure Draft.
Basis of conclusion, which sets out the main issues considered in developing the proposed recommendations.

The SORP Making Body has also identified particular areas on which comments are invited, outlined in the Basis of Conclusion and the form below.

It would be helpful if respondents could support comments with reasons and, where applicable, preferred alternatives.

Please respond via the form or by email no later than 11:45pm on Monday 12 January 2026.

We encourage you to submit feedback as soon as possible. The SORP Making Body aims to publish the final Housing SORP promptly following the consultation deadline. Early responses will enable timely consideration of feedback and the swift publication of the final document.

Take part in the Housing SORP consultation

This consultation is likely to be of interest to anyone involved in preparing or using housing association financial statements, including, but not limited, to:

Social housing providers across the UK and Ireland.
Auditors.
Lenders.
Valuers.
Accountant and treasury advisors.
Regulators.

Please note that responses to this consultation will be made publicly available on the National Housing Federation (NHF) website - on behalf of the SORP Making Body - unless confidentiality is specifically requested.

Consultation events

The NHF will hold a webinar on Thursday 20 November at 10am where the SWP chair and technical advisor will present details about the revised Housing SORP and consultation process, followed by a short Q&A session.

Sign up to the webinar.

Consultation timeline

Please see key dates for the consultation below:

October 2025: public consultation opens and runs for 12 weeks.
January 2026: the SWP reviews consultation responses and updates the SORP accordingly.
March 31 2026: we aim to publish the final version of the SORP.

Who to speak to

Matthias Barker, Finance Policy Leader

020 4558 6188

matthias.barker@housing.org.uk