Charities SORP Committee

Charities SORP

Application guidance for charity accounting

Charities SORP Committee 2020

Committee membership

Name or Organisation	Organisation	Job description	Jurisdiction
Charity regulator members:
Laura Anderson	Office of the Scottish Charity Regulator	Head of Professional Advice and Intelligence	Scotland
Amie Woods	Charity Commission for England and Wales	Assistant Director of Accountancy Services	England and Wales
Jelena Griscenko	Charities Regulator	Professional Accountant	Republic of Ireland
Rossa Keown	Charity Commission for Northern Ireland	Head of Compliance & Enquiries	Northern Ireland
Financial Reporting Council nominee:
Adrian Wallis	Financial Reporting Council	Accounting & Reporting Policy Accountant	UK-Ireland
Members with a smaller charities background:
Michael Brougham	-	Independent Examiner	Scotland
Tony Clarke	Clarke & Co Accountants Limited	Director	Northern Ireland
Diarmaid Ó Corrbuí	Carmichael Centre for Voluntary Groups	Chief Executive Officer	Republic of Ireland
Neil Trup	Neal Howard Limited	Director	England and Wales
Members with a charity sector or accounting professional background:
Caron Bradshaw	Charity Finance Group	Chief Executive	England and Wales
Charities Institute Ireland: Tom Connaughton	The Rehab Group	Head of Internal Audit	Republic of Ireland
Gareth Hughes	Down and Connor Diocesan Trust	Chief Operating Officer	Northern Ireland
Joanna Pittman	Sayer Vincent	Partner	England and Wales
Carol Rudge	HW Fisher	Partner-Head of Not-for-profit	England and Wales
Scottish Council for Voluntary Organisations: Tim Hencher	Scottish Council for Voluntary Organisations	Director of Delivery	Scotland
Jenny Simpson		Former Partner	Scotland
Yui Chit Daniel Chan	PWC	Director	England and Wales
Members with a funder or stakeholder interest:
Association of Charitable Foundations: Francesca de Munnich	Association of Charitable Foundations	Head of Policy and Practice	England and Wales
Noel Hyndman	Queen’s University Belfast	Professor	Northern Ireland

Appointment of SORP Committee Members

Following the SORP Governance Review in 2019, the Committee only has full members with at least two members drawn from each participating charity law jurisdiction. With the exception of the charity regulator members, recruitment is through open advertisement and application. There are two categories of member: organisation and individual. Organisational members put forward a nominee to be a member and the details of organisation is listed first followed by the name of their nominee.

Members fall into four categories:

A Joint Chair is nominated by each of the participating UK-Ireland Charity Regulators
Members with expertise in smaller charities with at least one smaller charities member for each participating charity law jurisdiction
Members drawn from the charity sector and the auditing and accounting profession
Members drawn from funders and stakeholders interested in the charity sector

Due to the desire to encourage discussion and debate, the number of members has been reduced from the previous Committee which meant a number of able candidates passed the Panel assessment but not all could serve. Those successful candidates who are willing serve on a reserve list and will be appointed to the Committee if a suitable vacancy arises.

Reserve list of members

Name or Organisation	Organisation	Job description	Jurisdiction
Chartered Accountants Ireland: Úna Curtis	KPMG	Director	Republic of Ireland
Chartered Accountants Ireland: Dr Rosemary Peters Gallagher	Moore (NI) LLP	Partner	Northern Ireland
Naziar Hashemi	Crowe UK LLP	Partner, National Head of Non Profits	England and Wales
Nick Sladden	RSM	Partner, Head of Charities and Independent Schools	England and Wales

Approach taken in recruitment to diversity and inclusion

The SORP committee recruitment was by open application which requested applicants identify in what capacity they were applying. In selecting those serving on the Committee the recruitment Panel considered:

The relevant charity experience and related background of the applicant and their supporting statement; for those interviewed their verbal presentation and answers to panel questions were the basis upon which the final decision was made
Gender diversity and ethnic background of the candidates who passed the assessment process
The SORP Governance Review recommendations as to the composition of the Committee. In particular that at least two members serve from each jurisdiction with one representing smaller charities

FRC Committee nominee

The Financial Reporting Council oversees the work of the Charities SORP-making body and has the right to nominate one or more staff members to sit on the Committee.