The Charity SORP (Statement of Recommended Practice) provides guidance for charities on how to apply financial reporting standards when preparing accounts. The 2005 SORP was updated in 2015 as a result of the introduction of Financial Reporting Standard 102 (”FRS102”) and now applies to all charities preparing accounts on the ‘accruals basis’ and charitable companies.

What the 2015 Charity SORP means for you

We have a range of guidance and articles to show how the SORP affects you and your charity. You can download our Comment On (pdf) which explains the SORP.

You can also see Euan Morrison, our Head of Charities, in three webinars on the 2015 charity SORP:

Our news articles

  • An open book lies on a reflective surface
  • Calculating financial figures