Insights

Accounting Insights

Charity SORP 2026

The SORP has been updated as a result of the periodic review and for changes to FRS 102. Effective for reporting periods beginning on or

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SORP 2026

In October 2025 the Charity Statement of Recommended Practice (2026 SORP) was published and follows the September 2024 version of FRS 102 and a SORP

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