Series
Darwin 200 Website
Catalogue reference: PF 95
Date: From 2009
This series contains dated gathered versions (or 'snapshots') of the website. [Please note: These records may be accessed via the UK Government...
Series
Catalogue reference: CHAR 23
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].
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].
Please see information at Divisionallevel.
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 .
Records of the Charity Commissioners and Charity Commission
Charities Statement of Recommended Practice (SORP) Website
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