Exposure Draft SORP 2026
Charities SORP
Application guidance for charity accounting
Exposure Draft SORP 2026
Introduction

Exposure Draft 2026 core modules



Module 3
Accounting standards, policies, concepts and principles, including estimates and errors






Module 9
Disclosure of trustee and staff remuneration, related party and other transactions


Module 10A
Provisions, contingent liabilities and contingent assets and funding commitments




















Appendices



