Charities SORP

Application guidance for charity accounting

Meeting of the Charities SORP-making body

Conference call - 29 March 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):
Jane O’Doherty, Financial Reporting Council (FRC)

Jelena Griscenko, Charities Regulator (CR)

Purpose of the meeting:

The meeting was convened to discuss the agenda and papers for the April SORP Committee meeting, feedback from the convenors of the engagement strands and initial timetabling for 2021. Also considered the feedback from the FRC on the Annual Review.

Agreed actions from the meeting:

  • Agreed to publish notes of the two February meetings (CCEW)
  • Reviewed draft paper on changes sought to the accounting framework and agreed to table at the April meeting and settled the agenda (CCEW) and chairing (CCNI)
  • Agreed dates for SORP Committee 2021 and agreed suggested approach for CIPFA to handling IFR4NPO project (CCEW)
  • Agreed to more closely follow the required elements in the next Annual Review submission.