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  • Charity Accounts
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Charity Accounts

A Practitioner's Guide to the Charities SORP


The definitive professional guide to annual financial reporting

Charity Accounts: A Practitioner's Guide to the Charities SORP is the definitive professional guide to best practice in public accountability for charities under the current UK and Eire Statement of Recommended Practice, 'Accounting and Reporting by Charities', and its related Regulations for England and Wales and for Scotland and for Northern Ireland.

Packed with practical information and advice on compliance with the UK sector’s regulatory regimes, Charity Accounts explains in depth what SORP(FRS102) requires for charities’ annual reporting and what that means in practice, including the Public Benefit disclosures expected by the Charity Regulators.

This new edition brings the reader up to date with the fundamental changes brought by the globally-based FRS102 as well as the relevant new requirements of the SORP’s related legislation.

New and revised appendices for the CD-ROM accompanying the book include:

  • Appendix 1: SORP(FRS102) and its Update Bulletin 1; also its advisory-only Information Sheet 1
  • Appendix 2: Part 8 of the Charities Act 2011 – Charity Accounts, Reports and Returns
  • Appendix 3: the SORP’s old 2008 Regulations (England and Wales), its updated Scottish Regulations and its 2015 Regulations for Northern Ireland
  • Appendix 4: Part 1 (Charity Accounts) of Scotland’s 2005 Charities Act
  • Appendix 5:  The SORP’s Scottish Regulations, SSI 2006/218 and subsequent amending SSIs 
  • Appendix 6: the Companies Act 2006 accounting Regulations SI 2008/409 and SI 2008/410 and their updating by SI 2015/980
  • Appendix 7: a SORP(FRS102) compliance checklist
  • Appendix 8: worked examples of compliance refreshed by updating to post-2015 financial years.
Charity Accounts: A Practitioner's Guide to the Charities SORP is an invaluable resource for all charity trustees, treasurers and finance personnel, auditors, independent examiners and advising accountants, as well as lawyers with accounting expertise. 
  • The Charities SORP -Scope and Compliance
  • Charity Regulation and the SORP
  • Fund-Accounting
  • The Trustees' Annual Report
  • The SORP and Accounting Standards
  • The Statement of Financial Activities
  • The Summary Income and Expenditure Account
  • The Treatment of Tangible and other Fixed Assets Held for a Charity's Own Use
  • Investment Assets
  • The Balance Sheet and Charity Reserves
  • The Cash-flow Statement
  • Notes to the Accounts
  • Accounting for ‘Operating Activities' for the Public Benefit or for the Charity's Own Benefit
  • Branch-Accounting versus Consolidated Accounts
  • Summarised Accounts and the ‘SIR'
  • Accounts of the Smaller Non-Company Charity
  • The Key Roles of Audit and Independent Examination


Accounting and Reporting by Charities: Statement of Recommended Practice (revised 2005)
  • SORP Information Sheet 1-Technical Application Issues
  • SORP Information Sheet 2-Charities SORP Information
Reviews of the previous editions

"a useful addition to the technical library of anyone involved with charity accounts"

New Law Journal 

"comprehensive...an ideal reference book ... certainly a book that should be on the shelf of all those who deal with charity accounts"

Third Sector 

"the most in-depth analysis and review as yet published"

Chartered Secretary 

"this text by Andrew Pianca ... the most thorough and comprehensive contribution to date ... a brilliant read and ... an outstanding source for any independent examiner"

Newsletter of the Association of Charity Independent Examiners 

"the most in depth analysis and review yet published"

Professional Fundraising 

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