Statement of Recommended Practice (SORP)
Access clear, practical SORP guidance tailored to the needs of social purpose and non profit organisations, backed by our sector expertise.
Hub
The SORP plays a critical role in shaping financial reporting across the social purpose and non profit sector.
With major changes introduced under the updated SORP, organisations now need to navigate growing complexity as reporting requirements, regulatory expectations and stakeholder scrutiny continue to evolve.
Our SORP hub brings together our latest insights, updates, and practical guidance to help you navigate these challenges with confidence. From technical developments to application in practice, our resources are designed to provide clarity and support informed decision-making for charities, social housing providers, independent schools, and higher education institutions.
Our specialist team can help you make sense of the new SORP accounting requirements, with practical guidance to support compliance and avoid last-minute challenges.
Understand the implications of the SORP for your sector
Charities
SORP 2026: Key changes
Understand the key Charities SORP 2026 changes, including income recognition, lease accounting, impact reporting, and how to prepare with confidence.
Better Lease Accounting
Discover a comprehensive overview of the changes to lease accounting resulting from the latest iteration of FRS 102.
FRS 102 five-step model
With the latest FRS 102 changes, revenue recognition now follows a five-step model, helping charities reflect the true value of contracts.
SORP checklist
Our checklist will be available soon.
Social Housing
Social Housing SORP
Discover the key updates from the Housing SORP 2026 and what social landlords should prepare for under the revised FRS 102.
How to prepare
With significant changes under SORP 2026, we outline the key steps Registered Providers should take to prepare effectively.
SORP changes explained
This webinar will provide an overview of key changes and guidance for those preparing, reviewing and relying on housing accounts.
Education
What Independent Schools need to know
Our specialists will take you through the key changes in reporting requirements in the Charities SORP 2026.
Hub
Better series
Better Fund Accounting forms part of Crowe UK’s Better series, a selection of practical guides designed to help charities address complex technical issues with clarity and confidence, and to support stronger, more transparent financial reporting.
Reports, briefings, newsletters
Resource library
Our social purpose and non-profit resource library is full of useful information, from detailed, longer-read thought leadership on key topics to annals of our webinar recordings. Use the carousel to explore the content topics of most interest to you or view the full library.
Contact us
Our team are embedded in the sector and provide a seamless extension to your team. Our national support and international reach mean we’re able to offer you holistic advice on key issues while also giving you access to local experts who are invested in your organisations journey.
