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Charities Statement of Recommended Practice (SORP) 2026

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.

Contents
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Insights

Charities and LLP SORPs announced: what’s changed?

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.
Read more
Webinar

Trustees' annual report: prepare for Charities SORP 2026

Join this webinar on 4 November to find out how the trustees’ annual report will change in 2026 when the new Charities SORP takes effect.
Find out more
Webinar

SORP income recognition changes

Learn more about the proposed new recognition criteria under Charities SORP 2026 in this practical webinar on 19 June 2025, including for income generated from contracts and legacy income.
Listen to the recording
Webinar

Charities SORP 2026: key topics

In this webinar recording, two representatives from the SORP-making body introduced the consultation, followed by a panel discussion about the key topics.
Listen to the recording
Webinar

Prepare for lease accounting changes

From 2026, most leases will need to be recorded on the balance sheet due to changes in FRS 102, which will be reflected in the new Charities SORP). This practical webinar explains the key changes, the impact on charities and how to prepare for implementation.
Listen to the recording

New Charities SORP

Charities SORP 2026
  • Website
A new Charities SORP was published on 31 October 2025, for accounting periods beginning on or after 1 January 2026.
Summary of changes
  • Website
A summary document that outlines changes made to modules in the new Charities SORP.

Insights and articles

ICAEW urges joined-up approach on charity reporting
  • Article
  • 23 Jun 2025
The new Charities SORP alone is unlikely to address the disproportionate reporting regime facing smaller charities, ICAEW warns.
Is the next Charities SORP truly ‘small charity first’? An invitation to share your views
  • Article
  • 13 May 2025
The consultation on the next edition of the Charities Statement of Recommended Practice (SORP), due to come into effect for financial periods starting on or after 1 January 2026, is now live. For accountants working with charities, this is an important opportunity to influence the future of financial reporting across the sector.
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.
Preparing for the next Charities SORP: practical steps you can take now
  • Article
  • 02 Dec 2024
The next iteration of the Charities Statement of Recommended Practice (SORP) is on the horizon, bringing with it some significant updates aligned with the revised Financial Reporting Standard (FRS 102). This article highlights the most significant changes and offers some practical tips on how charities can start to prepare.

Webinars and recordings

Trustees' annual report: prepare for Charities SORP 2026
  • Webinar
Join this webinar on 4 November to find out how the trustees’ annual report will change in 2026 when the new Charities SORP takes effect.
Small charities: preparing for change
  • Webinar
This on-demand recording includes a high-level overview of the proposed Charities SORP 2026 changes, tailored for trustees and treasurers of small (Tier 1) charities.
Income recognition: what’s changing in the Charities SORP 2026?
  • Webinar
A practical webinar to help finance professionals working with charities get to grips with the proposed new recognition criteria.
Charities SORP 2026: hot topics from the consultation
  • Webinar
Learn about the key topics from the Charities SORP and plan for the changes.
Lease accounting changes: next steps for charities
  • Webinar
Prepare for the changes to lease accounting taking effect in 2026.
Charity Reserves: from basics to best practice
  • Webinar
If you are stumped by charity reserves, or you know the basics but want to move on to best practices, this session is for you.

ICAEW resources

Current Charities SORP and related resources
  • Listing
  • 10 Jun 2025
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.
Accounting for charities
  • Listing
  • 10 Jun 2025
A range of articles, books and online resources providing quick links to practical guidance and background knowledge on accounting for charities and the not-for profit sector.

External resources

Better lease accounting
  • Website
  • Crowe
This guide by Crowe UK looks at the changes to lease accounting within FRS 102 for charities and non-profits.
Income recognition: Charities SORP 2026
  • Speech or presentation
  • PDF (474kb)
  • RSM UK
Practical examples and FAQs from RSM UK’s June 2025 webinar.
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