Each 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
The SORP you will need depends upon which accounting standard is being used to prepare your charity’s accounts. You need to choose which standard to follow because due to the significant differences between the two standards that can be applied each SORP is tailored to support an accounting standard. However charitable companies registered in the Republic of Ireland may only follow the FRS 102 SORP.
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.
Click on the appropriate link below to download a SORP.
If you wish to print a SORP, we recommend that you check that your printer settings, enable double sided printing (duplex printing) and select the economy settings for using ink (black and white printing).
Charities SORP (FRSSE) Applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (effective 1 January 2015). (Please note the Charities SORP (FRSSE) cannot be used for reporting periods beginning on or after 1 January 2016.)
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Charities SORP (FRS 102) Applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (effective 1 January 2015)
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Update Bulletin 1 to accompany the Charities SORP (FRS 102) If preparing your trustees’ annual report and accounts for reporting periods beginning on or after 1 January 2016 you must also apply the Update Bulletin 1 when using Charities SORP (FRS 102) Update Bulletin PDF
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Update Bulletin 2 to accompany the Charities SORP (FRS 102) If preparing your trustees’ annual report and accounts for reporting periods beginning on or after 5 October 2018 you must also read the Update Bulletin 2 when using Charities SORP (FRS 102). Some changes to do with providing comparative information are now in effect whilst other changes only take effect from 1 January 2019. This second Bulletin is read in addition to applying Update Bulletin 1.
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The SORP-making body has approved the Chartered Institute of Public Finance and Accountancy (CIPFA) as the official publisher of the SORPs.
CIPFA have published hard copy versions of both SORPs and these are on sale for £15 each plus postage and packing. To buy your SORP click on the relevant link below: