Regulators will work with sector bodies and professional advisory bodies to support the shift to the new framework during the coming months.

Consultation and deliberation on the new SORP has been extensive, including a three-month consultation taking place earlier in 2025 attracting 150 responses from charities, professionals and independent bodies.

The consultation showed wide support for the move to a three-tier reporting framework, though views varied on the most appropriate threshold levels. Reflecting this, and other considerations including that – for England and Wales – the Department for Culture, Media and Sport (DCMS) has announced a package of changes to the accounting thresholds set in legislation, the SORP-making body has opted to confirm the tiers proposed in its consultation for the time being. 

The SORP-making body is committed to considering the tiers through further work during 2026-27.

Scottish Charity Regulator (OSCR) Head of Regulation, Alex Wright, said:

"The updated Charities SORP represents a major advance in delivering transparency and proportionality for charity reporting in Scotland and across the UK. The new guidance, which has been developed following an extensive consultation process, introduces tailored, more proportionate reporting requirements for charities of all sizes, and enhanced requirements for reporting on income, leases, and social investments.

"We know that good governance of charities is essential to maintaining public trust. That's why the updated requirements place greater emphasis on reporting the impact charities have on society, as well as enhanced reporting around environmental, social, and governance issues. All of this will improve transparency of registered charities and increase public trust in individual organisations and the wider charity sector.

"The new requirements are proportionate and practical, particularly for smaller charities, while maintaining the high standards expected by the public. The SORP comes into effect for financial periods beginning on or after 1 January 2026, and we encourage all charities to review the guidance and prepare for these important changes now."

Charity Commission for Northern Ireland Chief Executive, Frances McCandless, said: 

"We know charities want to spend their time and energy making a difference—not navigating complex reporting rules. The updated SORP is a welcome move towards clearer, more proportionate requirements that reflects the size and nature of each charity. It gives organisations the tools to tell their story well, show their impact, and maintain public trust.

"We encourage all charities in Northern Ireland to take time to familiarise themselves with the new framework, consider what it means for their reporting, and seek advice if needed. The Commission will continue to support the sector through the introduction of the new SORP to ensure charities have what they need to comply confidently and communicate effectively."

In related changes announced by DCMS for England and Wales, the threshold for some charities to produce accounts reflecting the SORP is to be doubled from £250,000 to £500,000. More than 5,000 non-company charities in England and Wales now could opt to produce receipts and payments accounts instead.

This is part of a package of changes introduced by DCMS following a consultation, including changes to the thresholds for audit and independent examination, which will further reduce administrative burdens on charities in England and Wales.

Charity Commission for England and Wales Chief Executive, David Holdsworth, said:

"Clear and transparent reporting is essential to maintaining public trust in charities. People want reassurance that their donations are being used effectively to support good causes. We hope the updated SORP helps charities achieve this by enabling them to communicate both their financial position and the impact of their work more effectively.

"We welcome the changes introduced by DCMS to ease administrative burdens for charities in England and Wales. We’re also beginning work with them to explore further opportunities to simplify the regulatory landscape.

"As we move forward, we look forward to continuing conversations with charities across England and Wales, and we’re grateful to everyone who contributed to the consultation on the updated SORP."

The Charity Commission for England and Wales will commence work with DCMS to explore further ways the regulatory landscape can be simplified. This work will include This work will include exploration of the development of a standard form and content for receipts and payments accounts and the digitisation of charity accounts filing.