Choose SORP modules or download Update Bulletin 1 for Charities SORP (FRS 102)

The SORP modules you will need depend upon which accounting standard is being used to prepare your charity's accounts. Due to the significant differences between the two standards that can be applied you need to choose which standard to follow because each SORP is tailored to support an accounting standard. Please note that the FRSSE accounting standard is not available to use for reporting periods (financial years) beginning on or after 1 January 2016 and so the Charities SORP (FRSSE) can only be used for previous reporting periods beginning before 1 January 2016. Charitable companies registered in the Republic of Ireland may only follow the Charities SORP (FRS 102).

Update Bulletin 1 updates the Charities SORP (FRS 102) and must be used for reporting periods beginning on or after 1 January 2016 in addition to the Charities SORP (FRS 102).

For more information see choosing the right SORP

For information about the main differences between the FRSSE and FRS 102 SORPs view the help sheet.