This guide is designed for people who may be new to the charity sector or otherwise need to understand charity accounts. Charities have to prepare accounts in accordance with the Statement of Recommended Practice – the latest one being SORP 2015.

Latest version updated July 2015

The content of guides is correct at the time stated above but inevitably legal changes, case law and new financial reporting standards will change. You are therefore advised to check any particular actions you plan to take with the appropriate authority before committing yourself. No responsibility is accepted by the authors for reliance placed on the content of this guide.