Charities SORP

Application guidance for charity accounting

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 was recruited by open advertisement and had members drawn from charities, academia, sector umbrella bodies and audit practitioners. The archive has all the agenda, minutes and public papers that relate to the development of the two new SORPs effective for financial years beginning on or after 1 January 2015.

The new SORPs provide guidance to charities applying the new Generally Accepted Accounting Practice (new GAAP). The new GAAP is to take effect for financial years beginning 1 January 2015. The new SORPs were published on 16 July 2014. A paid for hard copy version of each SORP is likely to be available in Autumn 2014.

Agenda and papers for 11 June 2014 meeting

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.