Charities SORP

Application guidance for charity accounting

Meeting of the Charities SORP-making body

Conference call - 14 April 2021


Joint Chairs:
Laura Anderson, Office of the Scottish Charity Regulator (OSCR)
Nigel Davies, Charity Commission England and Wales (CCEW)

In attendance as observer(s):
Jelena Griscenko, Charities Regulator (CR)
Jane O’Doherty, Financial Reporting Council (FRC)

Damian Sands, Charity Commission for Northern Ireland (CCNI)

Purpose of the meeting:

The meeting was convened to discuss the SORP Committee’s views about forming working groups and the prepare for the later call with the SORP engagement strand convenors about next steps with the SORP development process.

Agreed actions from the meeting:

  • The planned schedule of meetings and tasks be revisited to facilitate the SORP Committee working groups and a  second submission to the FRC initial call for issues to consider when updating FRS102 (CCEW)
  • The initial submission to the FRC on issues to consider when updating FRS102 be updated following feedback from the SORP Committee (CCEW)