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Charity SORP

Statement Of Recommended Practice On Accounting And Reporting By Charities (SORPs)

The revised STATEMENT OF RECOMMENDED PRACTICE ON ACCOUNTING AND REPORTING BY CHARITIES (SORP) was issued by the Charity Commission in March 2005 and was reprinted as a second edition in May 2008 with its legal references updated – to take account of new legislation.

However, a new SORP is now at the consultation stage (until 4 November 2013). The main reason for this new SORP is to address fundamental changes in UK accounting standards as UK accounting requirements converge with International Financial Reporting Standards.

For further information email us at charities@moco.co.uk

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