Terms of use and Copyright notice for Charities SORP 2026

Published by the Charity Commission for England and Wales on behalf of the joint Charities SORP-Making Body (comprising the Charity Commission for England and Wales (CCEW), the Charity Commission for Northern Ireland (CCNI), and the Office of the Scottish Charity Regulator (OSCR)).

© Crown copyright, 2025

Crown copyright content in this publication is licensed under the Open Government Licence v3.0. To view this licence, visit https://www.nationalarchives.gov.uk/doc/open-government-licence/

This publication contains material used under licence from the IFRS® Foundation and Financial Reporting Council Ltd. Copyright in that material is subject to the following restrictions:

© IFRS® Foundation

This publication contains copyright material of the IFRS® Foundation in respect of which all rights are reserved. Reproduced by the Charity Commission for England and Wales, the Charity Commission for Northern Ireland and the Office of the Scottish Charity Regulator (together comprising as the Charities SORP-making body) with the permission of the IFRS Foundation. No permission granted to third parties to reproduce or distribute. For full access to IFRS Standards and the work of the IFRS Foundation please visit http://ifrs.org

The International Accounting Standards Board, the IFRS® Foundation, the authors and the publishers do not accept responsibility for any loss caused by acting or refraining from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise.

© Financial Reporting Council Ltd

This publication contains copyright material of the Financial Reporting Council Ltd (FRC) in respect of which all rights are reserved. Reproduced and distributed by the Charity Commission for England and Wales, the Charity Commission for Northern Ireland and the Office of the Scottish Charity Regulator (together comprising as the Charities SORP-making body) with the permission of the FRC. No permission granted to third parties to reproduce or distribute.

The FRC does not accept any responsibility for any loss caused by acting or refraining from acting in reliance on the material in this publication, whether such loss is caused by negligence or otherwise.

Where we have identified any copyright material used under licence from the IFRS® Foundation and/or the Financial Reporting Council Ltd you will need to obtain permission from the copyright holders concerned. The following modules contain material used under licence from the IFRS Foundation and Financial Reporting Council Ltd which is subject to copyright restrictions:

Scope and application
Module 1 (Trustees’ annual report)
Module 3 (Accounting standards, policies, concepts and principles, including estimates and errors)
Module 4 (Statement of financial activities)
Module 5 (Recognition of income, including contract income and income from legacies and grants)
Module 6 (Donated goods, facilities and services, including volunteers)
Module 7 (Recognition of expenses)
Module 9 (Disclosure of trustee and staff renumeration, related party and other transactions)
Module 10 (Balance sheet)
Module 10A (Provisions, contingent liabilities and contingent assets and funding commitments)
Module 10B (Lease accounting)
Module 11 (Accounting for financial assets and financial liabilities)
Module 12 (Impairment of assets)
Module 13 (Events after the end of the reporting period)
Module 14 (Statement of cash flows)
Module 15 (Charities established under company law)
Module 17 (Retirement benefits)
Module 18 (Accounting for heritage assets)
Module 19 (Accounting for funds received as agent or as holding trustee)
Module 21 (Accounting for social investments)
Module 23 (Overview of charity combinations or interests in other entities)
Module 24 (Accounting for groups and the preparation of consolidated accounts)
Module 25 (Branches, linked or connected charities and joint arrangements)
Module 26 (Charities as subsidiaries)
Module 27 (Charity mergers)
Module 28 (Accounting for associates)
Module 29 (Accounting for joint ventures)

Appendices
Appendix 1 (Glossary of terms)
Appendix 4 (Basis for conclusions)