Celebrating 10 Years of OSCR

Open consultations

You can find details of our current consultations on this page. 

Charities SORP research - your views are needed

The Office of the Scottish Charity Regulator (OSCR) and the Charity Commission for England and Wales (CCEW) are jointly responsible for the development and maintenance of the Charities Statement of Recommended Practice (SORP). 

We are currently holding a research exercise intended to identify necessary changes for the next Charities SORP and have published an invitation to comment setting out five areas of research where views are sought on how the next SORP could be improved.

The aim is to identify any necessary changes in good time to prepare the next Charities SORP with an Exposure Draft of the next SORP anticipated for 2018. The need for an Exposure Draft is likely to result from the planned triennial review of the accounting framework introduced by Financial Reporting Standard (FRS 102) applicable in the UK and the Republic of Ireland by the Financial Reporting Council (FRC). It is anticipated that the FRC’s triennial review will be completed by 2018 with the exposure Draft SORP published shortly afterwards. It is expected that the next SORP would take effect from 2019.

The research will potentially be of interest to donors, funders, financial supporters, preparers, auditors and examiners of charity accounts, trustees, employees and beneficiaries of charities and others who may use charity accounts.

You can view the Invitation to Comment here.