Choose SORP modules
Charities SORP
Application guidance for charity accounting
Choose SORP modules
The SORP is designed to be accessed in modules and not read as a single book, but professional advisers and other expert users may find it useful to view the whole SORP.
Access the individual modules of the SORP you need:
- If preparing your accounts for an accounting period starting on or after 1 January 2026, download the full Charities SORP 2026. A breakdown of individual modules will be provided in due course.
- If preparing your accounts for an accounting period starting before 1 January 2026, use Charities SORP (FRS 102) - second edition.
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