current-sorp-committee-meetings-and-papers - SORP
Charities SORP
Application guidance for charity accounting
Current SORP Committee meetings and papers
The SORP making body of the Charity Commission for England and Wales, Charity Commission for Northern Ireland and the Office of the Scottish Charity Regulator is advised on the SORP by the SORP Committee. The SORP Committee was recruited by open advertisement and had members drawn from charities, academia, sector umbrella bodies and audit practitioners. The current Committee page hosts the agenda, minutes and public papers that relate to the development of the SORP framework subsequent to 12 March 2020.
A requirement of the Financial Reporting Council is that SORPS are kept under annual review and updated in line with changes to UK-Irish Generally Accepted Accounting Practice (GAAP). The work of the SORP Committee is to advise the SORP-making body on developing a SORP.
Agenda and papers – 26 January 2022
- Agenda
- Paper 2 – Feedback on sustainability reporting
- Paper 3 – SORP drafting
- Paper 5 - Drafting process paper from 12 January 2022 meeting
Agenda and papers – 12 January 2022
- Agenda
- Approved minutes 1 December 2021 - PDF | Word
- Paper 2 – Reflections and Problem Solving conclusions to date
- Paper 4 – feedback on activity reporting
- Paper 4 – annex to feedback on activity reporting
- Paper 5 – proposal for drafting process
Agenda and papers - 1 December 2021
- Agenda
- Approved minutes 22 October - PDF | Word
- Notes of 11 November meeting - PDF | Word
- Paper 3 annex - feedback on expenditure classification
- Paper 4 annex - feedback on support costs
Agenda and papers - 11 November 2021
- Agenda
- Presentation - Building Public Trust Awards (BPTA)
- Presentation - small charities and the SORP
- Presentation - research on comparing regimes for cash accounting
- Presentation - accruals by smaller charities
- Presentation - use of natural categories
- Presentation - trustee views on the SORP
- Presentation - legacy reporting
- Presentation - example legacy accounting policy
- Presentation - survey on legacy reporting
- Report of Grant-makers views on SORP (circulated post meeting)
Agenda and papers - 22 October 2021
- Agenda
- Approved minutes 28 September 2021 - PDF | Word
- Paper 2 annex - feedback on impact reporting
- Paper 3 annex - feedback on income recognition
- Paper 4 annex - feedback on the funds note
Agenda and papers - 28 September 2021
Agenda and papers - 9 September 2021
- Agenda
- Approved minutes 4 August 2021 - PDF | Word
- Paper 2 annex - feedback on accounting for legacies
- Paper 3 annex - feedback on accounting for grants
- Paper 4 annex - feedback on materiality
Agenda and papers - 4 August 2021
- Agenda
- Approved minutes 8 July 2021 - PDF | Word
- Paper 2 annex - feedback on SoFA
- Paper 3 annex - feedback on notes to the accounts
Agenda and papers - 8 July 2021
- Agenda
- Approved minutes 27 May 2021 - PDF | Word
- Paper 2 annex - feedback on reporting reserves
- Paper 3 annex - feedback on key facts page
Agenda and papers - 27 May 2021
- Agenda
- Approved minutes 13 April 2021 - PDF | Word
- Paper 2 annex - feedback on SORP drafting objectives
- Paper 3 annex - feedback on tiered reporting
Agenda and papers - 13 April 2021
- Agenda
- Approved minutes 8 March 2021 - PDF | Word
- Paper 3 - Proposed initial submission to the FRC
Agenda and papers - 8 March 2021
- Agenda
- Approved minutes 23 February 2021 - PDF | Word
- Paper 1 Topics and priorities for the process
- List of agreed topics - SORP problem solving
Agenda and papers - 23 February 2021
- Agenda
- Approved minutes 16 February 2021 - PDF | Word
- Paper 2 Discussion paper
- Paper 3 Engagement strand feedback
Agenda and papers - 16 February 2021
- Agenda
- Approved minutes 14 December 2020 - PDF | Word
- Paper 2 Discussion paper
- Paper 3 Engagement strand feedback
Agenda and papers - 14 December 2020
Agenda and papers - 17 November 2020
- Agenda
- Approved minutes 13 November - PDF | Word
- Paper 1 Interim feedback from the engagement strands
- Presentation from the engagement strands
Agenda and papers - 13 November 2020
- Agenda
- Approved minutes 9 November - PDF | Word
- Public trust and confidence presentation
- Paper 1 Public trust and confidence
Agenda and papers - 09 November 2020
- Agenda
- Approved minutes 22 October - PDF | Word
- Paper 1 CCEW findings on charity reports and accounts presentation
- Paper 1 CCEW findings on charity reports and accounts findings
- Paper 2 Sustainability reporting
- Paper 4 SORP and Irish Charities presentation
- Paper 4 SORP and Irish Charities findings
Agenda and papers - 22 October 2020
- Agenda
- Approved minutes 21 September - PDF | Word
- Paper 1 User research and feedback
- Paper 1 SORP site user behaviour presentation
- Paper 2 Small charities research
- Paper 3 Establishing legitimacy
- Paper 3 Presentation
Agenda and papers - 21 September 2020
Agenda and papers - 2 July 2020
- Agenda
- Approved minutes 21 May - PDF | Word
- PAPER 2 IFR4NPO international standards project
- PAPER 3 SORP revision timeline
Agenda and papers - 21 May 2020
Agenda and papers - 30 April 2020
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