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Catalogue description Charities Statement of Recommended Practice (SORP) Website
This record is held by the UK Government Web Archive.
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| Reference: | CHAR 23 |
|---|---|
| Title: | Charities Statement of Recommended Practice (SORP) Website |
| Description: |
This series contains dated gathered versions (or 'snapshots') of the Charities Statement of Recommended Practice (SORP) website. [Please note: These records may be accessed via the UK Government Web Archive]. |
| Date: | From 2013 |
| Arrangement: |
Please see information at Divisionallevel. |
| Held by: | The National Archives, Kew |
| Legal status: | Public Record(s) |
| Language: | English |
| Creator: |
Charity Commission, 1853- |
| Physical description: | archived website(s) |
| Access conditions: | Open |
| Immediate source of acquisition: |
Gathered from original website. |
| Accruals: | Future website versions may be anticipated. |
| Administrative / biographical background: |
The Charities' Statement of Registered Practice (SORP) gives a framework for accounting and reporting, designed to: help charity trustees meet their legal requirement for their accounts to give a true and fair view; encourage consistency in charity accounting standards; and give recommendations for charity annual reporting. The Charity Commission for England and Wales (CCEW) and the Office of the Scottish Charity Regulator (OSCR) are authorised by the Financial Reporting Council (FRC) to take the responsibility for organising the Charities SORP review, drafting any revisions and undertaking the consultation process. In making recommendations, the CCEW and OSCR are expected to act on the recommendations of an expert committee: the SORP Committee, which first met on 11 December 2014 . |
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