This Content Was Last Updated on February 9, 2017 by Jessica Garbett


Charities SORP

The FRC approved the SORP for the new Financial Reporting Standard (FRS 102) and the SORP for Financial Reporting Standard for Smaller Entities (FRSSE).

Access the new SORP via ACCA’s Technical Advisory webpages

The Consultative Committee of Accountancy Bodies (CCAB) has published a revised Statement of Recommended Practice (SORP) which sets out a new framework for accounting by Limited Liability Partnerships (LLPs) (‘the revised SORP’).

Download it now

Article contributed by ACCA