The Regulator for Charities in England and Wales

Consultation: Accounting and Reporting by Charities: An Exposure Draft of the Statement of Recommended Practice

The documents below are available only in PDF format.

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Invitation to Comment (PDF - 102KB)

This document explains:

  • the SORP-making process;
  • how to reply to the consultation;
  • the background to the changes proposed; and
  • a summary of the changes and the proposals that we would particularly welcome your views on.

Exposure Draft (PDF - 339KB)

This document set out the proposed text for the revision of the Charities SORP.

Tracked Change Copy of the Exposure Draft (PDF - 341KB)

Although the Invitation to Comment provides a summary of the key changes proposed, some readers may want to follow through the changes by reference to the current Charities SORP. This document therefore identifies the key amendments as tracked changes to the text of the current Charities SORP. This document is only available electronically on our website.