The Scottish Housing Regulator has launched a consultation on a further proposed revision to the Determination of Accounting Requirements (the Determination).
The Regulator consulted last year on changes to the content of the Determination and published a revised Determination in December 2025. The Regulator is consulting again because an update to the Housing Statement of Recommended Practice (SORP) impacts on the Determination. The Housing SORP is a UK-wide framework which interprets accounting standards for use by social landlords.
The only change the Regulator is now proposing to the Determination is to re-introduce the disclosure on remuneration of key senior managers as this has not been included in the updated version of the Housing SORP.
Shaun Keenan, Assistant Director of Financial Regulation, said:
“Thank you again to everyone who took the time to contribute to our consultation on the full Determination last year.
“Following a recent update to the Housing SORP, we propose to make a further change to the disclosure requirements.
“It’s important that we consider the views from across the sector, so I would encourage anyone with an interest to read the documents and share their feedback.”
The consultation is available on the Regulator’s website. It will close on 22 May 2026. Any questions about the consultation should be sent to consultations@shr.gov.scot.
Notes to editors
- The Scottish Housing Regulator was established on 1 April 2011 under the Housing (Scotland) Act 2010. Its objective is to safeguard and promote the interests of tenants and others who use local authority and RSL housing services. The Regulator operates independently of Scottish Ministers and is accountable directly to the Scottish Parliament. It assumed its full regulatory responsibilities on 1 April 2012. The Regulator consists of the Chair and seven Board members. More information about the Regulator can be found on its website at housingregulator.gov.scot
- SHR’s current approach to how it regulates social landlords is set out in its current Regulatory framework – Regulation of Social Housing in Scotland.
- More information about the Regulator’s December 2025 consultation is available on its website here Regulator publishes revised Determination of Accounting Requirements | Scottish Housing Regulator.