Charities SORP

Application guidance for charity accounting

Meeting of the Charities SORP-making body

Conference call - 24 November 2020


Joint Chairs:
Laura Anderson, Office of the Scottish Charity Regulator (OSCR)
Nigel Davies, Charity Commission England and Wales (CCEW)
Damian Sands, Charity Commission for Northern Ireland (CCNI)

In attendance as observer(s):
Jenny Carter, Financial Reporting Council (FRC)
Jelena Griscenko, Charities Regulator (CR)

Purpose of the meeting:

The meeting was convened to consider some matters of administration in maintaining the SORP site, the next steps in taking forward the engagement process and the time and resource implications for 2021.

Agreed actions from the meeting:

  • Outstanding updates to the site were noted with CCEW to take forward.
  • Agreed that the request of an engagement strand for its own logo be declined because the process is  a holistic partnership of the body, committee and engagement strands (CCEW).
  • The re-provision of the site by CCEW using the liferay software needs to maintain the existing web identity - representations to be made (CCNI, CR and OSCR).
  • Consideration of progress against the SORP governance tracker to be considered in the New Year (CCEW).
  • The points from the November joint Committee: Engagement convenors’ meeting to be gathered for the next meeting of each (CCEW and CIPFA).
  • Convenors to be reminded of the opportunity to circulate any extra items and circulation to be then made (OSCR, CCNI and CCEW).
  • The feedback from the December SORP Committee meeting and a January SORP engagement convenors’ meeting needs to be framed for discussion by the SORP Committee in February differentiating between the user of the SORP and the user of the accounts (CCEW with CIPFA).
  • Two meetings to be held of the SORP Committee to be held in February one to focus on the user of the SORP, the other the user of the report and accounts (CCEW to advise CIPFA).
  • Outcome of February’s discussions will be the matters to address in the reflection stage assessing the current SORP and identifying necessary changes and also input to the review of FRS 102 and matters for the regulations - these will be shared with the convenors’ at a meeting in March (pre Easter).
  • Helena to chair the December convenors’ meeting and Damian to take the notes. Views of convenor unable to attend to be obtained (OSCR).
  • Since intensity of the workload will not reduce, the resource implications to be noted by each based on the experience of 2020 since March and these notes to be shared with the UK-Ireland Charity Regulators’ Forum should it reconvene.