Charities SORP

Application guidance for charity accounting

Download a full SORP

The SORP is designed to be accessed in modules and not read as a single book but professional advisers and other expert users may find it useful to view the whole SORP. The SORP applies to all charities preparing ‘true and fair’ accounts under UK-Irish Accounting Standards. However charitable companies registered in the Republic of Ireland may only follow the FRS 102 SORP. The second edition of the SORP is effective for reporting periods beginning on or after 1 January 2019.

Download or print a SORP

Click on the appropriate link below to download the second edition of the SORP.

If you wish to print a SORP, we recommend that you check that your printer settings enable double sided printing (duplex printing) and select the economy settings for using ink (black and white printing).

If you require earlier editions of the SORP please refer to the SORP archive. Please note that the PDF of the second edition has been corrected to put right two errors by the Publisher in the initial launch version. The corrections made in Appendix 3 relate to the audit and consolidated accounts preparation thresholds applying in England and Wales.

Charities SORP (FRS 102) - second edition

Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Download PDF (1.56 Mb)

A WORD version is now available. To facilitate web reading technology, please note that significant changes to styling and page breaks have been needed which has affected the look of the publication.