Charities SORP

Application guidance for charity accounting

Charities SORP Committee minutes and papers'

The Charities SORP Committee minutes and papers subsequent to 12 March 2020 are relevant to the development and drafting of the next Charities SORP. Charities should not treat this advice as being definitive for the production of the Charities SORP FRS 102 (Third Edition) which will be subject to due process including a detailed consultation.

See the Charities SORP Committee minutes and papers

SORP Aims and Principles and Committee pages updated

The SORP-making body has updated the Aims and Principles that will guide the drafting of the next SORP and Committee meetings have been updated to December 2021.

View the SORP Committee page for details

Customise your SORP

Tailor your chosen SORP to reflect your charity’s structure and activities

Choose SORP modules

Find, save and print SORP modules or the Update Bulletins as individual PDF files

Download a full SORP

View, download or print a SORP as a single bookmarked PDF file or buy a printed copy

To see if a SORP applies to your charity, answer the following question:

Does your charity prepare accounts on an accrual basis?