Charities: what needs to change in the Charities SORP? - part 6

Sarah Perrin ACA looks at the key questions being considered in the governance review of the Charity SORP committee and process now under way, including whether the SORP-making process commands confidence

The review of the Charity Statement of Recommended Practice (SORP) stems from the current debate taking place in the charity sector about the nature of financial reporting, the degree to which it could and should cover public benefit in a meaningful way, and who should govern that content.

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