Charities SORP

Application guidance for charity accounting

Meeting of the Charities SORP-making body

Conference call - 16 July 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 consider the feedback from the 2 July SORP Committee on the plan for engagement and the timeline for developing the next SORP and the outcomes from the call with the engagement strand convenors launch on 8 July. Progress on developing the materials for the engagement pack first meetings of the engagement strands was considered.

Agreed actions from the meeting:

  • Agreed to feedback comments on the notes of the call and draft documentation for final edit (CCEW)
  • Once ready, the engagement pack to be circulated to convenors (OSCR)
  • Set an update meeting in August to brief CIPFA on plans for the engagement strands (OSCR)
  • Lists of engagement partners for each engagement strand to be prepared (CCEW)
  • Each regulator to notify their convenor(s) of the appointed engagement partners and assist in holding the initial meeting (CCEW, CR, CCNI and OSCR)
  • Each regulator to despatch appointment letters for their engagement strand(s) (CCEW, CR, CCNI and OSCR)
  • SORP website to be updated once appointment letters despatched (CCEW)
  • Encourage convenors to hold their first meeting by the end of August (CCEW, CR, CCNI and OSCR)
  • Timeline for autumn engagement would be: first meetings by end of August, reporting back by end of September, 22 October SORP committee meeting, prior to 17 November SORP Committee look to hold a joint Committee/ Convenor meeting
  • Maintain SORP-making body/ Convenor meetings through the process with next one in mid/late September (OSCR)