Charities SORP

Application guidance for charity accounting

Meeting of the Charities SORP-making body

Conference call - 5 February 2021


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):
Jelena Griscenko, Charities Regulator (CR)

Jane O’Doherty, Financial Reporting Council (FRC)

Purpose of the meeting:

The meeting was convened to discuss how best to progress the feedback from the SORP engagement strand convenors with the SORP Committee.

Agreed actions from the meeting:

  • Agreed to take the perspective of the reader of the reports and accounts first with a paper collating the feedback (OSCR and CCNI)
  • The second meeting to consider the perspective of the user of the SORP and preparer of the accounts (CCEW)
  • Due to timing of the meetings and circulation of papers, the views of the convenors on the papers would be obtained and shared at each Committee meeting (OSCR and CCEW) with an explanatory email to be sent to the convenors (CCEW)