Service Charge Accounting - RICS Code of Practice 3rd edition

19 April 2016

The third edition of the Royal Institute of Chartered Surveyors (RICS) Code of Practice for service charges in commercial property was published last year. This edition of the code has been written in conjunction with the Technical Release 09/14BL issued by the Institute of Chartered Accountants of England and Wales (ICAEW) which covers an independent review of the service charge expenditure. This document highlights some of the key points.