The SORP making body of the Charity Commission and the Office of the Scottish Charity Regulator is advised on the SORP by the SORP Committee. The SORP Committee was recruited by open advertisement and had members drawn from charities, academia, sector umbrella bodies and audit practitioners. The archive has all the agenda, minutes and public papers that relate to the development of the two new SORPs effective for financial years beginning on or after 1 January 2015.
The new SORPs provide guidance to charities applying the new Generally Accepted Accounting Practice (new GAAP). The new GAAP is to take effect for financial years beginning 1 January 2015. The new SORPs were published on 16 July 2014. A paid for hard copy version of each SORP is likely to be available in Autumn 2014.
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List of archived SORP Committee agendas and papers for previous meetings.