The 2005 Charity SORP

The SORP 2005 is the prime document governing accounting and reporting for charities, and guidance on governance.

The SORP 2005 is effective for accounting periods commencing on or after 1st April 2005. Charities may elect to adopt it earlier if they so wish. This section of the web site gives links to the text of the SORP and relevant comments:

• The Charity Commission commentary on the 2005 SORP
  
• The full text of the 2005 SORP
  
• A comparison of the changes between the 2000 SORP and the 2005 SORP

In addition there is a wealth of information in our publications section

For further information, please email info@sorpaid.com or complete our Enquiry Form