UHY Ross Brooke Chartered Accountants

New Charity SORP 2026: What you need to Know

Charities SORP guide 2026 from Charity specialist accountants and auditors

The Charities SORP 2026 is now final and will take effect for accounting periods starting on or after 1 January 2026. If your charity prepares accounts on an accruals basis, these changes will likely affect you.

From a new three-tier reporting regime to updated rules on lease accounting, related party transactions and impact reporting, the revised SORP introduces significant updates that charities need to prepare for now.

Whether you’re a small charity or a large national organisation, understanding these changes is key to staying compliant and making informed financial decisions.

Find out more in our factsheet or just get in touch. We’d be happy to help you.

Read more on gov.uk  or find out how we help charities and NFPs with accountancy, audit and advisory services.

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