Non Profits: SORP disclosure checklist

Charities SORP (FRS 102) Financial Reporting Disclosure


Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
(effective 1 January 2015).


  • Introduction to SORP and notes to users.
  • Diclosure notes.
Download [pdf]

Including Update Bulletin 1 (applicable for periods beginning on or after 1 January 2016), Information Sheet 1: Implementation issues published in March 2017 and the fundraising disclosures brought in by the Charities (Protection and Social Investment) Act 2016.

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Pesh Framjee
Pesh Framjee
Partner, Global Head of Non Profits