Faye Gordon is a senior manager at PwC where she has worked for over 15 years across both the public sector and commercial sector, focussing on the social housing sector for the last 11 years. She has worked with the Homes and Communities Agency and the National Housing Federation as well as a number of registered providers operating in the social housing sector. In 2010 she was was seconded to the Accounting Standards Board (now the Financial Reporting Council) to assist with the exposure draft for the public benefit entity accounting under the new UK GAAP framework which is now part of FRS 102. Gordon currently works with the National Housing Federation in an advisory role providing accounting technical support and most recently authored the new housing Statement of Recommended Practice (SORP).