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Charities SORP FRS 102: Disclosure Checklist (2015 Edition)


This disclosure checklist summarises the requirements based on the Charities SORP FRS 102 which applies to accounting periods commencing on or after 1 January 2015.







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It includes the additional disclosures required for the Trustees’ Annual Report as well as disclosures required for charities based on their jurisdiction.

The checklist is in the form of a series of questions and is cross-referenced to the relevant paragraphs in the Charity SORP FRS 102.

It aims to give confidence to the user that they are complying with the SORP and highlight potential non-compliance with the SORP and whether, additional disclosure may be required to explain the reasons and whether the accounts are still ‘true and fair’.

This publication is available as a bookmarked PDF, which can be shared throughout your organisation. Customers will need to register and login to CIPFA’s website to access the publication.

Details of licensing arrangements for other categories of purchaser, which includes those organisations operating shared service arrangements, are available from CIPFA’s Publications Department.

Which SORP should I follow?

To help charities to make their decision, a helpsheet has been created by the Charity Commission and OSCR that explains the main differences between the FRS 102 SORP and the FRSSE SORP and the criteria that must be met to be able to adopt the FRS 102 SORP. You can find this here.

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