Take part in a consultation on amendments to the Housing SORP

Consultation on amendments to the Housing SORP

20 October 2025

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 the consultation worked

As part of this process, we invited 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 identified particular areas on which comments were invited, outlined in the Basis of Conclusion.

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.

Please note, the deadline for this consultation has now passed.

Consultation events

We held a webinar in November where the SWP chair and technical advisor presented details about the revised Housing SORP and consultation process, followed by a short Q&A session.

Watch our 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