Charities SORP

Application guidance for charity accounting

Meeting of the Charities SORP-making body

Conference call - 10 September 2020


Joint Chairs:
Laura Anderson, Office of the Scottish Charity Regulator (OSCR)
Nigel Davies, Charity Commission England and Wales (CCEW)
Sarah Finnegan, Charity Commission for Northern Ireland (CCNI)

In attendance as observer(s):
Jenny Carter, Financial Reporting Council (FRC)
Jelena Griscenko, Charities Regulator (CR)

Purpose of the meeting:

To review outstanding actions and discuss the presentation to the FRC’s annual meeting of SORP-making bodies on 15 September.

Agreed actions from the meeting:

  • Discussed publishing notes of previous meetings of  9 September call, 16 July and 29 June - agreed to publish once any amendments notified (CCEW)
  • Agreed to review Subject Access Request page submitted by CCEW
  • Agreed to review the Privacy policy for events submitted by CCEW
  • Agreed to review the updated SORP recommendations tracker prepared by CCEW
  • Agreed to prepare a presentation for the 15 September led by OSCR with all four jurisdictions to participate
  • Agreed to signpost to COVID-19 accounting solutions developed by professional bodies with approaches to be made to ICAS (OSCR), ICAEW (CCEW) and CAI (request of CIPFA)
  • Agreed the agenda for the call with SORP convenors of 16 September (OSCR) with OSCR to Chair and CCEW to take the notes