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Series

Charities Statement of Recommended Practice (SORP) Website

Catalogue reference: CHAR 23

What's it about?

CHAR 23

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].

Full description and record details

Reference
CHAR 23
Title
Charities Statement of Recommended Practice (SORP) Website
Date
From 2013
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].

Arrangement

Please see information at Divisionallevel.

Held by
The National Archives, Kew
Legal status
Public Record(s)
Language
English
Creator(s)
Charity Commission, 1853-1853
Physical description
archived website(s)
Access conditions
Open
Immediate source of acquisition
Gathered from original website.
Subjects
Topics
Official publications
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 .

Record URL
https://beta.nationalarchives.gov.uk/catalogue/id/C14587916/

Catalogue hierarchy

Over 27 million records

This record is held at The National Archives, Kew

8,539 records

Within the department: CHAR

Records of the Charity Commissioners and Charity Commission

You are currently looking at the series: CHAR 23

Charities Statement of Recommended Practice (SORP) Website

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