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Research exercise on charities SORP (FRS 102)

The joint SORP-making body and SORP Committee are seeking the views of users of charity reports and accounts, practitioners, commentators and the accountancy profession based on their first year's use of the new Charities SORP (FRS 102)

Research exercise on Charities SORP (FRS 102)

Please Note: This consultation is now closed.

This consultation is intended to identify necessary changes for the next Statement of Recommended Practice: Accounting Reporting by Charities (the Charities SORP (FRS102)).

Invitation to Comment: Research exercise on Charities SORP (FRS 102) (PDF, 280 KB)

The invitation to comment sets out five areas of research where views are sought on how the next SORP could be improved. The aim is to identify any necessary changes in good time to prepare the next Charities SORP (FRS 102) with an Exposure Draft of the next SORP anticipated for 2018. It is expected that the next SORP would take effect from 2019.

How to Respond

By email to E:

By post:

Charities SORP
Attn. Matthew Allen
77 Mansell Street
E1 8AN

The consultation runs for 31 weeks from 4 May to 11 December 2016

SORP Consultation events will be held by sector and professional bodies as well as a number of free events held by accountancy firms. Events will be advertised on the SORP microsite.

The responses received in response to this consultation to inform the research exercise are available for inspection online.

Details of the 2015 Charities SORP Consultation and the responses received are still available for information.