Housing associations - practice note 14

Practice Note 14: the audit of housing associations in the United Kingdom has been published.

The changes reflect areas of risk, changes in the way housing associations operate and changes in the regulatory environment.

The note makes specific reference to changes in the pattern of financing, with increased use of the bond market. It also reflects that housing associations now have complex corporate structures.

For more information, visit the 'Related links' section on this page.