OBJECTIVES

The Charities Statement of Recommended Practice (SORP) is being updated in line with the changes to FRS 102, and a wider sector review. Charities SORP 2026 will be effective for reporting periods starting on or after 1 January 2026. This webinar will highlight the key changes and requirements and will discuss what charities and practitioners need to think about ahead of implementation

KEY TOPICS

Reminder of the scope and application of Charities SORP 2026 – who does it apply to, and when?
Recap of the key components of a set of charity accounts
The Trustees’ Annual Report
Income recognition, including legacies, grants and contract income
Costs and related disclosures
Balance sheet considerations, focusing on the key changes from the current SORP
Leases - high level summary of the main changes
Other key disclosures in the notes to the accounts
Be prepared – what are the priorities?

WHO SHOULD ATTEND

Accountancy practitioners who would like a high-level summary of the main changes within Charities SORP 2026

People who have a responsibility for preparing Charity SORP-compliant accounts for a charity

Trustees, especially Treasurers or other Trustees with a particular interest in or responsibility for the charity’s statutory Report and Accounts

Training

Resources

Consultancy

Marketing

Partners

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