Charities SORP

Application guidance for charity accounting

Charities SORP Committee 2020

Committee membership

Name or Organisation


Job description


Charity regulator members:

Laura Anderson Office of the Scottish Charity Regulator Head of Professional Advice and Intelligence Scotland
Amie Woods Charity Commission for England and Wales Assistant Director of Accountancy Services England and Wales
Jelena Griscenko Charities Regulator Professional Accountant Republic of Ireland
Rossa Keown Charity Commission for Northern Ireland Head of Compliance & Enquiries Northern Ireland

Financial Reporting Council nominee:

Adrian Wallis Financial Reporting Council Accounting & Reporting Policy Accountant UK-Ireland

Members with a smaller charities background:

Michael Brougham - Independent Examiner Scotland
Tony Clarke Clarke & Co Accountants Limited Director Northern Ireland
Diarmaid Ó Corrbuí Carmichael Centre for Voluntary Groups Chief Executive Officer Republic of Ireland
Neil Trup Neal Howard Limited Director England and Wales

Members with a charity sector or accounting professional background:

Caron Bradshaw Charity Finance Group Chief Executive England and Wales
Charities Institute Ireland: Tom Connaughton The Rehab Group Head of Internal Audit Republic of Ireland
Gareth Hughes Down and Connor Diocesan Trust Chief Operating Officer Northern Ireland
Joanna Pittman Sayer Vincent Partner England and Wales
Carol Rudge HW Fisher Partner-Head of Not-for-profit England and Wales
Scottish Council for Voluntary Organisations: Tim Hencher Scottish Council for Voluntary Organisations Director of Delivery Scotland
Jenny Simpson Former Partner Scotland
Yui Chit Daniel Chan PWC Director England and Wales

Members with a funder or stakeholder interest:

Association of Charitable Foundations: Francesca de Munnich Association of Charitable Foundations Head of Policy and Practice England and Wales
Noel Hyndman Queen’s University Belfast Professor Northern Ireland

Appointment of SORP Committee Members

Following the SORP Governance Review in 2019, the Committee only has full members with at least two members drawn from each participating charity law jurisdiction. With the exception of the charity regulator members, recruitment is through open advertisement and application. There are two categories of member: organisation and individual. Organisational members put forward a nominee to be a member and the details of organisation is listed first followed by the name of their nominee.

Members fall into four categories:

  1. A Joint Chair is nominated by each of the participating UK-Ireland Charity Regulators
  2. Members with expertise in smaller charities with at least one smaller charities member for each participating charity law jurisdiction
  3. Members drawn from the charity sector and the auditing and accounting profession
  4. Members drawn from funders and stakeholders interested in the charity sector

Due to the desire to encourage discussion and debate, the number of members has been reduced from the previous Committee which meant a number of able candidates passed the Panel assessment but not all could serve. Those successful candidates who are willing serve on a reserve list and will be appointed to the Committee if a suitable vacancy arises.

Reserve list of members

Name or Organisation


Job description


Chartered Accountants Ireland: Úna Curtis KPMG Director Republic of Ireland
Chartered Accountants Ireland: Dr Rosemary Peters Gallagher Moore (NI) LLP Partner Northern Ireland
Naziar Hashemi Crowe UK LLP Partner, National Head of Non Profits England and Wales
Nick Sladden RSM Partner, Head of Charities and Independent Schools England and Wales

Approach taken in recruitment to diversity and inclusion

The SORP committee recruitment was by open application which requested applicants identify in what capacity they were applying. In selecting those serving on the Committee the recruitment Panel considered:

  • The relevant charity experience and related background of the applicant and their supporting statement; for those interviewed their verbal presentation and answers to panel questions were the basis upon which the final decision was made
  • Gender diversity and ethnic background of the candidates who passed the assessment process
  • The SORP Governance Review recommendations as to the composition of the Committee. In particular that at least two members serve from each jurisdiction with one representing smaller charities

FRC Committee nominee

The Financial Reporting Council oversees the work of the Charities SORP-making body and has the right to nominate one or more staff members to sit on the Committee.