Invitation To Comment
Charities SORP
Application guidance for charity accounting
Invitation To Comment
The consultation has now closed and feedback is being analysed.
CALL FOR COMMENTS ON AMENDMENTS TO THE CHARITIES SORP FOLLOWING THE FINANCIAL REPORTING COUNCIL’S REVISIONS TO FRS 102 – UK AND IRELAND ACCOUNTING STANDARDS AND A WIDER SORP REVIEW AND UPDATE
The deadline for completion of this Invitation to Comment was midday, Friday 20th June. This consultation exercise has now closed for comments.
Key Facts
| Subject of consultation: | The Exposure Draft Statement of Recommended Practice 2026: Accounting and Reporting by Charities (the Exposure Draft SORP). |
| Scope of this Consultation: | The Exposure Draft SORP sets out proposals for accounting and reporting by charities in the context of the updated FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) for financial years beginning on or after 1 January 2026. |
| Who should read this consultation: | Preparers, auditors and examiners of charity accounts, trustees, employees and beneficiaries of charities and others who may use charity accounts including donors, funders, financial supporters and other stakeholders. |
| Period of consultation: | The consultation runs for 12 weeks from 28 March to 20 June 2025. |
| How to respond to consultation: | By using the survey available below. Consultation responses will be published in accordance with the FRC policy unless confidentiality is requested. Please refer to the data privacy statement. |
| Additional ways to be involved: | It is likely that SORP Consultation events will be held by sector and professional bodies as well as a number of free events held by accountancy firms. |
| Getting to this stage and previous engagement: | The proposals contained in this Exposure Draft have been developed by the SORP-making body with advice received from a sector-based expert SORP Committee. The SORP Committee’s work has been informed by a substantial engagement process that commenced in 2020. |
| After the consultation: | A summary of the consultation responses will be published in Summer 2025. The consultation responses will inform the finalisation of SORP 2026 with a view to publishing the final SORP by Autumn 2025. |
Consultation
Exposure Draft SORP survey is no longer available.
Download Exposure Draft SORP 2026
Download full ‘Invitation to comment’ which includes a list of questions in the consultation
Download Summary of key changes to SORP modules
Choose your Exposure draft SORP modules
Final SORP documents will be published in an accessible format in 2025. If you require exposure draft documents in a specific format, or require any assistance responding to the consultation, including how you can respond outside of the survey, please contact sorpsiteenquiries@charitycommission.gov.uk.
Privacy
The data collected through this invitation to comment process will be processed by the SORP-making body and its external public consultation contractor. By submitting a response, you consent to the SORP-making body processing your data for the purposes of supporting the development of the SORP 2026 and adopting key changes from FRS 102 for use in the UK and Ireland. We will process your personal data in accordance with applicable UK data protection laws.
The SORP-making body will share outcomes of the consultation responses with the contracted consultation analysis partner for a period of 12 months to analyse the impact of the changes across the sector. Copies of all consultation responses will be shared with the Financial Reporting Council. All responses to this consultation will be retained securely by the SMB for a minimum of six years, and no more than twenty years.
Unless specified all consultation responses will be published on the SORP website in full within a reasonable timeframe.
If you wish to exercise any of your rights to your personal data being processed for this consultation, please contact us at sorpsiteenquiries@charitycommission.gov.uk.
Consultation Responses
The SORP-making body are required to publish responses to the consultation on the Exposure Draft SORP 2026. The SORP-making body have only published responses where consent has been given by the user to do so.
Responses from individuals
Alex Finlow SORP response
Andrew Charles Machin SORP response
Barry Matthews SORP response
Chris Jones SORP response 1
Chris Jones SORP response 2
Chris Jones SORP response 3
Chris Jones SORP response 4
Chris Jones SORP response 5
Chris Jones SORP response 6
Chris Jones SORP response 7
Chris Jones SORP response 8
Chris Jones SORP response 9
Chris Jones SORP response 10
Colin Mills SORP response
Daniel Ross SORP response
Frank Learner SORP response
Gary Peter Brookes SORP response
Jenifer Richardson SORP response
Judith Monk BEM SORP response
Keith Day SORP response
Liz Pepler SORP response
MANOHARAN DILUKSHAN SORP response
Martin Gilmour SORP response
name withheld 268096509 response
name withheld 272677707 response
name withheld 273447121 response
name withheld 273576911 response
Nicola Wade SORP response
Paul Foden SORP response
Pesh Framjee SORP response
Sandra Marshall SORP response
Sarah Gay SORP response
Simon Lloyd SORP response
Sondra Tarshis SORP response
Responses on behalf of organisations
Association of Charitable Foundations SORP response
Barrow Cadbury Trust SORP response
BDO LLP SORP response
Beeston Clarke Accountants Ltd SORP response
Beyond Profit Ltd SORP response
BHP LLP SORP response
Burton Sweet Chartered Accountants SORP response
Buzzacott Audit LLP SORP response
Cancer Research UK SORP response
CCS Adoption Ltd SORP response
CGI SORP response
Charities and Public Benefit Forum SORP response
Charity Finance Group SORP response
Chartered Accountants Ireland SORP response
City Bridge Foundation SORP response
Crowe UK LLP SORP response
Directory of Social Change SORP response
Dux Advisory Limited SORP response
Eden Court Highlands SORP response
EQ Accountants SORP response
Fight for Sight SORP response
Fortus Limited SORP response
Grant Thornton SORP response
Haysmac LLP SORP response
Henderson Loggie LLP SORP response
HFMA SORP response
Honorary Treasurers Forum SORP response
ICAS SORP response
Institute of Legacy Management SORP response
KingsGate Community Church SORP response
Knaphill Baptist Church 1st Knaphill Scouts SORP response
Knox Cropper LLP SORP response
KPMG LLP SORP response
Kreston UK accounting firms SORP response
Larking Gowen SORP response
Major Funders Donors Government Public Bodies Engagement Strand SORP response
Mercia Group Limited SORP response
MHA SORP response
Moore Kingston Smith LLP SORP response
NAVCA SORP response
New Philanthropy Capital SORP response
NICVA SORP response
Pan Livery Pro Bono Interest Group SORP response
Price Bailey LLP SORP response
Royal Commission for the Exhibition of 1851 SORP response
RSM UK Audit LLP SORP response
Saffery LLP SORP response
Sayer Vincent LLP SORP response
Scottish Grantmakers SORP response
SCVO SORP response
Service Six SORP response
The Phoenix Trust (Milton) Ltd SORP response
Third Sector Accountancy Limited SORP response
Tuebrook Hope Group SORP response
Ulster Chartered Accountants Charity Not for Profit Sub Group SORP response
Waltham Forest Council for Voluntary Services SORP response
Wirral CVS SORP response
Yearly Meeting Religious Society of Friends in Britain SORP response
York Conservation Trust SORP response
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