Charities SORP

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

• Paper 1 FRED 82 Discussion paper

Agenda and papers 22 February 2023

• Agenda
• Minutes 14 December 2022
• Paper 2 Income report
• Paper 2 Appendix 1
• Paper 2 Appendix 2
• Paper 3 Presentation of financial statements report
• Paper 3 Appendix 1
• Paper 3 Appendix 2
• Paper 4 FRED 82

Agenda and Papers SORP Committee 14 Dec 2022

• Agenda
• Minutes 5 October 2022
• Paper 2 Narrative Reporting
• Paper 2 Appendix 1
• Paper 2 Appendix 2
• Paper 2 Appendix 3
• Paper 3 Income Report
• Paper 3 Appendix 1
• Paper 3 Appendix 2

Agenda and Papers SORP Committee 5 October 2022

• Agenda
• Minutes 26 July 2022
• Paper 2 Expenses covering report
• Paper 2 Appendix 1
• Paper 2 Appendix 2
• Paper 3 Trustees Annual Report
• Paper 3 Appendix 1
• Paper 3 Appendix 2
• Paper 3 Appendix 3
• Paper 3 Appendix 4
• Paper 3 Definition of reserves

Agenda and Papers SORP Committee 26 July 2022

• Agenda
• Minutes 4 May 2022
• Paper 2 Expenses Report 2022
• Paper 2 Appendix 1
• Paper 2 Appendix 2
• Paper 3 SMEIG paper

Agenda and papers – 4 May 2022

• Agenda
• Minutes 2 March 2022
• Meeting notes 16 February 2022
• Paper 3 - Tiered reporting
• Paper 3 Appendix 1
• Paper 3 Appendix 3
• Paper 4 Tiering scenarios

Agenda and papers – 2 March 2022

• Agenda
• Paper 1 SORP drafting timetable
• Paper 2 Discussion - Tiering

Agenda and papers joint meeting – 16 February 2022

• Agenda
• Paper 2 SORP Drafting
• Paper 3 Reflections and problem-solving conclusions to date

Agenda and papers – 26 January 2022

• Agenda
• Paper 2 – Feedback on sustainability reporting
• Paper 3 – SORP drafting
• Paper 5 - Drafting process paper from 12 January 2022 meeting

Agenda and papers – 12 January 2022

• Agenda
• Approved minutes 1 December 2021 - PDF | Word
• Paper 2 – Reflections and Problem Solving conclusions to date
• Paper 4 – feedback on activity reporting
• Paper 4 – annex to feedback on activity reporting
• Paper 5 – proposal for drafting process

Agenda and papers - 1 December 2021

• Agenda
• Approved minutes 22 October - PDF | Word
• Notes of 11 November meeting - PDF | Word
• Paper 3 annex - feedback on expenditure classification
• Paper 4 annex - feedback on support costs

Agenda and papers - 11 November 2021

• Agenda
• Presentation - Building Public Trust Awards (BPTA)
• Presentation - small charities and the SORP
• Presentation - research on comparing regimes for cash accounting
• Presentation - accruals by smaller charities
• Presentation - use of natural categories
• Presentation - trustee views on the SORP
• Presentation - legacy reporting
• Presentation - example legacy accounting policy
• Presentation - survey on legacy reporting
• Report of Grant-makers views on SORP (circulated post meeting)

Agenda and papers - 22 October 2021

• Agenda
• Approved minutes 28 September 2021 - PDF | Word
• Paper 2 annex - feedback on impact reporting
• Paper 3 annex - feedback on income recognition
• Paper 4 annex - feedback on the funds note

Agenda and papers - 28 September 2021

• Agenda
• Approved minutes - 9 September 2021
• Paper 2 annex - feedback on donated goods and services

Agenda and papers - 9 September 2021

• Agenda
• Approved minutes 4 August 2021 - PDF | Word
• Paper 2 annex - feedback on accounting for legacies
• Paper 3 annex - feedback on accounting for grants
• Paper 4 annex - feedback on materiality

Agenda and papers - 4 August 2021

• Agenda
• Approved minutes 8 July 2021 - PDF | Word
• Paper 2 annex - feedback on SoFA
• Paper 3 annex - feedback on notes to the accounts

Agenda and papers - 8 July 2021

• Agenda
• Approved minutes 27 May 2021 - PDF | Word
• Paper 2 annex - feedback on reporting reserves
• Paper 3 annex - feedback on key facts page 

Agenda and papers - 27 May 2021

• Agenda
• Approved minutes 13 April 2021 - PDF | Word
• Paper 2 annex - feedback on SORP drafting objectives
• Paper 3 annex - feedback on tiered reporting 

Agenda and papers - 13 April 2021

• Agenda
• Approved minutes 8 March 2021 - PDF | Word
• Paper 3 - Proposed initial submission to the FRC 

Agenda and papers - 8 March 2021

• Agenda
• Approved minutes 23 February 2021 - PDF | Word
• Paper 1 Topics and priorities for the process 
• List of agreed topics - SORP problem solving 

Agenda and papers - 23 February 2021

• Agenda
• Approved minutes 16 February 2021 - PDF | Word
• Paper 2 Discussion paper
• Paper 3 Engagement strand feedback

Agenda and papers - 16 February 2021

• Agenda
• Approved minutes 14 December 2020 - PDF | Word
• Paper 2 Discussion paper
• Paper 3 Engagement strand feedback

Agenda and papers - 14 December 2020 

• Agenda
• Summary of the points from 17 November joint meeting

Agenda and papers - 17 November 2020

• Agenda
• Approved minutes 13 November - PDF | Word
• Paper 1 Interim feedback from the engagement strands
• Presentation from the engagement strands

Agenda and papers - 13 November 2020

• Agenda
• Approved minutes 9 November - PDF | Word
• Public trust and confidence presentation
• Paper 1 Public trust and confidence

Agenda and papers - 09 November 2020

• Agenda
• Approved minutes 22 October - PDF | Word
• Paper 1 CCEW findings on charity reports and accounts presentation
• Paper 1 CCEW findings on charity reports and accounts findings
• Paper 2 Sustainability reporting
• Paper 4 SORP and Irish Charities presentation
• Paper 4 SORP and Irish Charities findings

Agenda and papers - 22 October 2020

• Agenda
• Approved minutes 21 September - PDF | Word
• Paper 1 User research and feedback
• Paper 1 SORP site user behaviour presentation
• Paper 2 Small charities research
• Paper 3 Establishing legitimacy
• Paper 3 Presentation

Agenda and papers - 21 September 2020

• Agenda
• Approved minutes 2 July - PDF | Word

Agenda and papers - 2 July 2020

• Agenda
• Approved minutes 21 May - PDF | Word
• PAPER 2 IFR4NPO international standards project
• PAPER 3 SORP revision timeline

Agenda and papers - 21 May 2020

• Agenda
• Approved minutes 30 April - PDF | Word

Agenda and papers - 30 April 2020 

• Agenda
• Agenda Approved minutes 12 March - PDF | Word

Agenda - 12 March 2020