This is the first such change since 2005, and thus the first time for many years that charities will have been through a full scale accounting conversion process.

Much guidance has already been released on the subject, urging charities to begin preparation early, and the FRS 102 SORP itself is available for free online from

Many charities have now udertaken the process of conversion. But, given the competing demands and resource constraints that the sector currently faces, it is understandable that some charities have not yet got to grips with what this challenge means for them.

This short guide to the FRS 102 SORP is designed as:

  • a refresher for charities that have started the conversion process, highlighting key issues that are emerging from sector experience so far; and
  • a practical help sheet for charities that will need to get started, including a transition checklist and a list of key issues to consider. 

Download guide >

How we can help you

To find out more about how we can help your charity in the preparation for the transition to the new SORP, or if you have any questions, you can arrange a preliminary chat with us at no obligation.