...Andrew Holt Purpose – The purpose of this paper is to critique the accounting and auditing requirements of the 2011 RICS Code of Practice, Service Charges in Commercial Property and examines whether the new 2014 version of the RICS Code and its associated accounting guidance note provide a “best...

... requires some subjective interpretation by the researchers. Originality/value Data are original to this research and the paper offers an analysis on the current standards of accounting practice by service charge managers. As long ago as 1985, it was recognised that the service charge process...