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 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 1 January 2015.
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.