Charities SORP

Application guidance for charity accounting

Charities SORP

Application guidance for charity accounting

Download a full SORP

Find the SORP you need by using the links on this page.

Charities SORP 2026

For reporting periods starting on or after 1 January 2026

Please note: by downloading Charities SORP 2026 you agree to these terms of use.

Download Charities SORP 2026 as a PDF (3.3 Mb)

 

Charities SORP (FRS 102) - second edition 2019

For reporting periods starting before 1 January 2026

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word document icon Download Charities SORP (FRS 102) - second edition 2019 as a Word document (2.7MB)

If you require earlier editions of the SORP, please refer to the SORP archive.