Charities SORP

Application guidance for charity accounting

Choose SORP modules for Charities SORP (FRS 102) - second edition

A second edition of the Charities SORP (FRS 102) has been published and the list of modules has now been updated. The second edition is effective for reporting periods beginning on or after 1 January 2019. Please refer to the SORP Archive for previous reporting periods. Charitable companies registered in the Republic of Ireland may follow the Charities SORP (FRS 102) - second edition.