Charities SORP

Reforms to the process for developing the SORP

The charity regulators in the UK as the SORP-making body for charities sought views on what changes may be needed to the process used to develop the SORP. The SORP-making body aims to make changes so that the Charities SORP continues to serve the needs of those interested in the work of the charity sector and the sector itself as well as it can. The SORP Governance Panel has now reported and set out an ambitious programme of reform.

Read the report Guiding the Development of the Charities SORP for more information.

In support of this process a consultation document was issued: Guiding the Development of the Charities SORP

The consultation opened on 26 November and closed at noon on Monday 4 February 2019. In addition to inviting responses, two consultation events were held and a number of respondents requested a meeting with the Panel to express their views.

The charity regulators intend to make any changes in time for the development of the next full SORP. The development of the next SORP will therefore be put on hold until the findings and recommendations of the Panel have been reported and considered by the regulators. The Panel’s recommendations will also be shared with the FRC.

See the consultation responses.