Charities SORP

Application guidance for charity accounting


Current SORP Committee meetings and papers

The SORP making body of the Charity Commission for England and Wales, Charity Commission for Northern Ireland and the Office of the Scottish Charity Regulator is advised on the SORP by the SORP Committee. The SORP Committee was recruited by open advertisement and had members drawn from charities, academia, sector umbrella bodies and audit practitioners. The current Committee page hosts the agenda, minutes and public papers that relate to the development of the SORP framework subsequent to 12 March 2020.

Disclaimer - Charities SORP Committee minutes and papers subsequent to 12 March 2020 relate to the development of the drafting stage of the next Charities SORP. They set out areas of agreement or otherwise and present the Charities SORP Committee advice to the joint SORP-making body. Charities should not treat this advice as being definitive for the production of the Charities SORP FRS 102 (Third Edition) which will be subject to due process including a detailed consultation.

A requirement of the Financial Reporting Council is that SORPS are kept under annual review and updated in line with changes to UK-Irish Generally Accepted Accounting Practice (GAAP). The work of the SORP Committee is to advise the SORP-making body on developing a SORP.

Meeting 27 March 2023

Agenda and papers - 1 December 2021

Agenda and papers - 4 August 2021

Agenda and papers - 8 July 2021

Agenda and papers - 27 May 2021

Agenda and papers - 13 April 2021

Agenda and papers - 8 March 2021

Agenda and papers - 23 February 2021

Agenda and papers - 16 February 2021

Agenda and papers - 14 December 2020 

Agenda and papers - 17 November 2020

Agenda and papers - 13 November 2020

Agenda and papers - 21 September 2020

Agenda and papers - 2 July 2020

Agenda and papers - 21 May 2020

Agenda and papers - 30 April 2020