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Charity Community

Accounting and reporting

View articles, resources and guidance relating to accounting and reporting within the charity and voluntary sectors.
Displaying 1-10 of 34 results
Charities Statement of Recommended Practice (SORP) 2026
  • Hub page
  • 17 Jun 2025
The new Charities SORP (FRS 102) will come into effect for financial periods starting on or after 1 January 2026. Find out more about the changes and how charities might be affected.
Charities SORP
  • Listing
  • 28 Jul 2016
The charities SORP gives guidance on financial accounting and reporting for charitable entities. On this page you can access a range of articles, books and online resources providing quick links to the regulations, guidance and other key documentation.
Exclusive Charities - financial reporting and scrutiny (England and Wales)
  • Helpsheets and support
  • 01 Nov 2012
Technical helpsheet issued to help ICAEW members to understand key requirements relating to the financial reporting and scrutiny of charities registered in England and Wales.
Exclusive Charities - financial reporting and scrutiny (Scotland)
  • Helpsheets and support
  • 12 Oct 2018
Technical helpsheet issued to help ICAEW members to understand key requirements relating to the financial reporting and scrutiny of charities registered in Scotland.
Exclusive Charities - financial reporting and scrutiny (Northern Ireland)
  • Helpsheets and support
  • 12 Oct 2018
Technical helpsheet issued to help ICAEW members to understand key requirements relating to the financial reporting and scrutiny of charities registered in Northern Ireland.
SORP 2026: why impact and sustainability reporting matters
  • Article
  • 28 Nov 2025
Funders increasingly ask for evidence that resources are being used effectively and responsibly, and the wider public, whose trust is essential to the sector, expects openness about how charities contribute to society, including how they manage their environmental and social footprint.
New charity financial thresholds: what accountants need to know
  • Article
  • 07 Nov 2025
The Department for Culture, Media and Sport (DCMS) recently confirmed significant changes to charity financial thresholds in England and Wales, aiming to create a proportionate legal framework and reduce the heavy administrative burdens faced by the sector.
Introducing INPAS: a new international accounting standard for the non-profit sector
  • Article
  • 07 Nov 2025
The world of non-profit accounting has reached a major milestone with the launch of the International Non-Profit Accounting Standard (INPAS) – the first global accounting standard designed specifically for not-for-profit organisations.
Charities and LLP SORPs announced: what’s changed?
  • Article
  • 06 Nov 2025
Key changes to the Charities SORP include a three-tier reporting regime with increased disclosure and presentation requirements for larger charities. Changes to lease accounting and income recognition will present the greatest challenges.
Charities SORP 2026: key points from the live consultation
  • Article
  • 01 Apr 2025
The consultation on the Exposure Draft of the 2026 Charities Statement of Recommended Practice (SORP) is now open, inviting stakeholders to provide feedback on proposed updates to charity accounting and reporting.
Displaying 1-10 of 34 results
Practical information on the procedures and guidance to follow when preparing accounts and annual reports for charities.