SORP consultation launched by regulators

The Charity Commission for England and Wales (CCEW) and the Office of the Scottish Charity Regulator (OSCR) have launched a consultation on a new draft Statement of Recommended Practice (SORP) for charities.

The Charity SORP applies to charities preparing accruals accounts in England and Wales, Scotland, Northern Ireland and the Republic of Ireland.

CCEW and OSCR, the joint SORP-making bodies have developed a draft SORP in partnership with the Charities SORP Committee and are inviting anyone interested, including charities and other interested groups in Northern Ireland, to take part in the consultation on an Exposure Draft of the new SORP. The consultation opened on 8 July 2013 and will close on 4 November 2013.

You can view a podcast, produced as part of the consultation on the Exposure Draft of the new SORP, online via the link below (opens in a new page):

More details about the consultation, including how to comment can be found by visiting the Charity Commission for England and Wales or the Office of the Scottish Charity Regulator websites, or the new SORP micro-site at

Information on the Northern Ireland consultation event, which will be held in Belfast on Friday 4 October 2013 and is a joint conference hosted by the Charity Commission for Northern Ireland and Queen's University Management School, is available to read here.

To make the process for registration and regulation as accessible and smooth as possible, the reporting requirements will only apply to newly registered charities in Northern Ireland.

Under the interim reporting proposals, registered charities will be required to provide their accounts and reports in the format they currently prepare them and complete an annual return covering their activities, governance and finances.

The Department for Social Development is developing accounting and reporting regulations, for which there will be further public consultation. The regulations will set out the accounting and reporting requirements for registered charities. The regulations are expected to come into operation from 1 January 2015, with the new Charity SORP taking effect for financial years beginning on or after 1 January 2015.


For more information please contact Shirley Kernan, Charity Commission for Northern Ireland Communications Officer, on tel: 028 3832 0169, mobile: 07827338978 or email:


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