The Charities Statement of Recommended Practice (SORP)
The Charities SORP provides guidance to preparers of charity accounts. The SORP provides recommendations and requirements setting out how to prepare ‘true and fair’ accounts in accordance with UK accounting standards. The SORP is updated from time to time to take account of changes to accounting standards and/or charity law.
Applies to England and Wales
Documents
Details
Published SORP
For reporting periods beginning on or after 1 January 2026 refer to the Charities SORP 2026 which you can view on the dedicated SORP micro-site
For reporting periods beginning on or after 1 January 2019 and before 1 January 2026 refer to the Charities SORP (FRS 102) second edition which is also published free on the dedicated SORP micro-site.
For previous reporting periods please refer to the SORP Archive for more information as to which version of the SORP to use.
About the Charities SORP
The charities’ statement of recommended practice (SORP) gives a framework for accounting and reporting, designed to:
- help charity trustees meet their legal requirement for their accounts to give a true and fair view
- encourage consistency in charity accounting standards
- give recommendations for charity annual reporting
All charities must use the SORP to prepare their accounts unless the trustees have opted to prepare receipts and payments accounts and their charity is a non-company charity which had an income of £250,000 or less in the reporting period.
Who can use the Charities SORP
The Charities SORP applies to charities generally in the UK unless a more specific SORP applies, for example:
Updates to this page
-
Guidance has been updated to reflect the introduction of SORP 2026 which applies to accounting years starting on or after 1 January 2026.
-
First published.