Sorp Compliance Checklist 2015
The Charity Finance Sorp Compliance Checklist is a comprehensive working document that crystallises essential reporting responsibilities for the busy charity practitioner or adviser.
The Charity Finance Sorp Compliance Checklist is a comprehensive working document that crystallises essential reporting responsibilities for the busy charity practitioner or adviser. It has been designed specifically for use by all the UK charities preparing accruals-based accounts.
Using the checklist could not be simpler. A step-by-step journey through the detailed requirements of the 2015 Statement of Recommended Practice on accounting by charities ensures correct treatment and disclosure throughout the financial statement. This practical resource also acts as an invaluable aid for charitable companies faced with harmonising Sorp and Companies Act requirements.
Includes cross-referencing to:
- The Charities Sorp (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
- Charities Act 2011
- The Charities (Accounts and Reports) Regulations 2008
- The Charities Accounts (Scotland) Regulations 2006 and the Charities Accounts (Scotland) Amendment Regulations 2010
- Charities Act (Northern Ireland) 2008
- Companies Act requirements and official sector guidance up to 1 January 2015
The author
Don Bawtree MA FCA is a partner at BDO, where he acts exclusively for charity clients. He writes and lectures extensively on charity finance issue and is chairman of the Auditing Practices Board’s charity committee.
