Charities SORP - Time for Trustees to have their say

30 Oct 2020 Denise Copeland    Last updated: 30 Oct 2020

Charities which prepare accounts on the accruals basis are legally required to apply the Charities SORP.  This SORP is in the early stages of being redeveloped and charity trustees' views are being sought.

The Charities SORP details the legal requirements and good practice regarding how to prepare ‘true and fair’ accounts in accordance with UK accounting standards.  It covers both the financial and non-financial performance, including the Trustees Annual Report. 

The SORP committee has started work on redeveloping the Charities SORP and as part of this work has set up engagement strands to seek views and ideas on improving the SORP at an early stage in the development process. The Trustee engagement strand would like to hear from Trustees about their thoughts and experiences of applying the Charities SORP.

NICVA is a member of the Trustee engagement strand and we would encourage charity trustees in N.Ireland to complete the following questionnaire so that we can properly understand what issues there may be with the current reporting and accounting framework. 

Developing the next SORP - Questionnaire for Trustees

Please pass on this survey to fellow charity Trustees and other charity boards. The closing date for this survey is Monday 7 December 2020.'s picture
by Denise Copeland

Governance and Charity Advice Manager

[email protected]

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