SORP Committee Meetings and Papers

The Accounting Standards Board (ASB) consultation on the future of UK Generally Accepted Accounting Practice (UK GAAP) closed on 1 February 2010. To learn more about this consultation view the web page.

Submissions to the ASB consultation on the future of UK GAAP

• View the SORP Committee letter and annex
• View the Charity Commission letter and annex
• View the submission from the Office of the Scottish Charity Regulator

The Committee has planned a full schedule of work for 2010. The planned meeting in March is not being held and the next meeting of the Committee will take place on July 8th 2010.

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Previous SORP Committee Meetings

The agenda and papers for the 14 December meeting:

• Agenda
• Agenda paper 2 update from the conference
• Agenda paper 3 distinctive features of a charity
• Agenda paper 4 Draft response to the ASB consultation on the future of UK GAAP
• Approved minutes 22 September meeting

The agenda and papers for the 22 September meeting:

• Agenda
• Agenda paper 2 presentation of findings by Queen's University, Belfast
• Agenda paper 3 Technical Working group conclusions
• Agenda paper 5 Letter to the ASB concerning their plans for the future of UK GAAP
• Approved minutes 17 June 2009 meeting

The agenda and papers for the 17 June 2009 meeting:

• Agenda (12 KB PDF) 
• Agenda paper 2 What are the distinctive features of accounting and reporting by charities?(45KB PDF) 
• Letter to IPSASB on the conceptual framework for public sector reporting (177KB PDF) 
• Briefing paper on developments in accounting for heritage assets (10KB PDF) 
• Approved minutes 4 March 2009 meeting (26 KB PDF)

The agenda and papers for the 4 March 2009 meeting:

• Agenda (12KB PDF)
• Agenda paper 2 Roundtable feedback - a further update on the debate (46KB PDF)
• Agenda paper 3 Interviews and discussions with funders (23KB PDF)
• Agenda paper 4 Technical Research Agenda (39KB PDF)
• Agenda paper 5 IPSASB conceptual framework consultation (13KB PDF)
• Approved minutes 17 October meeting (29KB PDF)

 The agenda and papers for the 17 October 2008 meeting:

• Agenda (9KB PDF)
• OSCR presentation on SORP compliance (132KB PDF)
• OSCR presentation on current issues in charity regulation (109KB PDF)
• Agenda paper 2 Initial roundtable feedback (30KB PDF)
• Agenda paper 3 Technical Working Groups (19KB PDF)
• Agenda paper 4 Heritage assets response to ASB consultation (31KB PDF)
• Approved minutes 13 June meeting (30KB PDF)

The agenda, minutes and papers for the 13 June 2008 meeting:

• Agenda (10KB PDF)
• Agenda paper 2 Forum Feedback (71KB PDF)
• Agenda paper 3 Update on the planned roundtables (37KB PDF)
• Agenda paper 4 Technical Research Agenda (38KB PDF)
• Agenda paper 5 Letter from the ASB regarding the Technical Research Agenda (76KB PDF)
• Agenda paper 6 Letter to the ASB regarding the Technical Research Agenda (100KB PDF)
• Approved minutes 25 January meeting (40KB PDF)

The agenda, minutes and papers for the 25 January 2008 meeting:

• Agenda (9KB PDF)
• Letter to ASB: Charity SORP Committee plans for further research and development of the SORP (906KB PDF)
• Draft minutes January Meeting (40KB PDF)
• Taking the Pulse: Developing SORP with Stakeholder Roundtables (22KB PDF)
• Media and Communications Guidelines (21KB PDF)
• Approved minutes 23 November meeting (25KB PDF)
  

The agenda, minutes and papers for the 23 November 2007 meeting:

• Agenda (10KB PDF)
• Taking the Pulse: Overview of themes and the stakeholder conference (34KB PDF)
• Notification to the ASB of development work on SORP 2010 (16KB PDF)
• Approved minutes 19 October meeting (54KB PDF)
  

The agenda, minutes and papers for the 19 October 2007 meeting:

• Agenda (10KB PDF)
• Agenda paper 2 Statement of Principles (35KB PDF)
• Agenda paper 3 Analysis and review of SORP compliance (168KB PDF)
• Agenda paper 4 Information Sheet (17KB PDF)
• Agenda paper 5 Options for the next SORP and convergence with IFRS (92KB PDF)
• IFRS and Accounting for not-for-profit entities letter (28KB PDF)
• Agenda paper 6 Work Plan (35KB PDF)
• Approved minutes 12 April meeting (45KB PDF)
  

The agenda, minutes and papers for the 12 April 2007 meeting:

• Agenda (19KB PDF)
• Agenda paper 2 ‘Update on Heritage assets’ (22KB PDF)
• Letter and consultation response to the ASB on FRED 40 (63KB PDF)
• ‘Letter to ASB regarding IFRSs and the charity SORP’ (973KB PDF)
• Approved minutes 18 January meeting (36KB PDF)

The agenda, minutes and papers for the 18 January 2007 meeting:

• Agenda (19KB PDF)
• Agenda paper 1 ‘Heritage asset update’ (38KB PDF)
• Agenda paper 2 ‘IFRS Small and Medium Entities and developing the SORP’ (30KB PDF)
• Agenda paper 3 ‘Communicating SORP 2005 to small charities preparing accruals accounts’ (61KB PDF)
• Agenda paper 4 ‘Proposed Draft Information Sheet’ (48KB PDF)
• Tabled paper ‘Press Coverage of the SORP’ (26KB PDF)
• Approved minutes 1 November meeting (37KB PDF)

The agenda, minutes and papers for the 1 November 2006 meeting:

• Agenda (20KB PDF)
• Agenda paper 1 ‘The SORP-making process: A background paper’ (41KB PDF)
• Agenda paper 2 ‘SORP Committee Briefing: Steering the way forward challenges and options’ (86KB PDF)
• Agenda paper 3 'Accounting for Heritage asset: A background and proposals for a SORP Update Bulletin’ (42KB PDF)
• The findings of a survey conducted by the Directory of Social Change (38KB PDF)