SORP Committee meetings and papers

The SORP making body of the Charity Commission and the Office of the Scottish Charity Regulator is advised on the SORP by the SORP Committee.

The SORP Committee consulted on an Exposure Draft SORP in 2013. The consultation was undertaken with charity sector and professional bodies holding 26 events across the UK and the Republic of Ireland. Over 1600 people took part and the consultation closed on 4 November 2013 with 179 written submissions received. The Exposure draft SORP and invitation to Comment are accessed via the micro-site

The new SORPs are intended to provide guidance to charities applying the Financial Reporting Standard for Smaller Entities (FRSSE 2015) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). FRS 102 completes the suite of standards that constitute the new Generally Accepted Accounting Practice (new GAAP). The new GAAP is to take effect for financial years beginning 1 January 2015. It is anticipated that the new SORPs will be published on the web in early July 2014. A paid for hard copy version of the SORP is likely to be available in Autumn 2014.

Agenda and papers for 12 February 2014 meeting

Agenda and papers for 24 January 2014 meeting

Agenda and papers for 9 January 2014 meeting

SORP Committee and SORP making body submissions to the Accounting Standards Board's proposals on the future of UK GAAP

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Previous SORP Committee Meetings

List of archived SORP Committee agendas and papers for previous meetings.

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