Consultation on the process for developing the SORP

The charity regulators in the UK as the SORP-making body for charities are seeking views on what changes may be needed to the process used to develop the SORP. The SORP-making body aims to make changes so that the Charities SORP continues to serve the needs of those interested in the work of the charity sector and the sector itself as well as it can.

Please read the consultation document: Guiding the Development of the Charities SORP

The consultation opened on 26 November and closes at noon on Monday 4 February 2019. You can comment on any or all of the questions. Alternatively if you would like the opportunity to speak directly to a member of the Oversight Panel please email:

Please note that due to their work commitments, Oversight Panel members may not be in a position to offer an opportunity for everyone to speak directly with them and the Panel will be endeavouring in agreeing to any conversation to maintain a balance across the different stakeholder groups interested in the development of the SORP.

The charity regulators intend to make any changes in time for the development of the next full SORP. The development of the next SORP will therefore be put on hold until this consultation process is over and the findings and recommendations of the Panel have been considered by the regulators. The Panel’s recommendations will also be shared with the FRC.

Consultation responses

In accordance with the FRC on Developing Statements of Recommended Practice (SORPs) - October 2018 we aim to publish responses as soon as possible and will normally do this within 10 working days of receipt.

See the consultation responses.


In support of the consultation the following event(s) took place:

OSCR hosted an event at its offices in Dundee on Wednesday 9 January. The event was advertised through the OSCR newsletter and those who responded were invited to join the discussion event.