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Charity Commission and OSCR launch new SORP research consultation

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05 May 2016

The Charity Commission for England and Wales (“Charity Commission”) and the Office of the Scottish Charity Regulator (OSCR) are seeking views on how the Charities Statement of Recommended Practice (“Charities SORP”) can be improved.

The research exercise focuses on the Charities SORP (FRS 102) with the consultation period running until 11 December 2016. It is intended to inform the development of the next Exposure Draft of the SORP which itself is likely to be consulted upon in 2018.

In particular views are being sought on:

  • the SORP’s structure, format and accessibility;
  • implementation issues that require improvements to the SORP;
  • SORP Committee members’ suggestions for changes to the SORP:
  • charity regulator themes for making changes to the SORP; and
  • ideas for items to remove, change or add to improve the SORP.

For the press release on the Charity Commission website see here.

Further information, including the consultation document itself, can be viewed via the dedicated SORP site (link to Charity Commission website).

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