2026: Exploring the Charities SORP (SORP 2026): theory, practice and impact

2026: Exploring the Charities SORP (SORP 2026): theory, practice and impact

£625.00 + VAT
Available
Virtual
All Locations
Financial reporting
Mar
12
Thu
-
Dec
31
Thu
09:30
-
PM
12:30GMT
Schedule Description: Unpack the revised Charities SORP 2026 and prepare for the impact on reporting and governance.
Sessions: 0
Session Hours: 0.00
CPD hours: 6hrs

Description

Gain a clear, practical understanding of the revised Charities SORP 2026 - explore key changes, apply new reporting requirements, and strengthen transparency and governance in your charity’s financial reporting.

Please choose from the dates below to view more details.
Event Details
15 & 16 June 2026, Exploring the Charities SORP (SORP 2026): theory, practice and impact - virtual classroom

15 & 16 June 2026, Exploring the Charities SORP (SORP 2026): theory, practice and impact - virtual classroom

£625.00 + VAT
Available
Virtual
All Locations
Financial reporting
Jun
15
Mon
-
Jun
16
Tue
09:30
-
12:30 BST
Schedule Type Title: 1st of the Month
Schedule Description: Unpack the revised Charities SORP 2026 and prepare for the impact on reporting and governance.
Sessions: 2
Session Hours: 6.00
CPD hours: 6hrs
Virtual
Event

Description

Gain a clear, practical understanding of the revised Charities SORP 2026 - explore key changes, apply new reporting requirements, and strengthen transparency and governance in your charity’s financial reporting.

Book here

Virtual classroom - Exploring the Charities SORP (SORP 2026) - theory, practice and impact
Unpack the revised Charities SORP 2026 and prepare for the impact on reporting and governance.

Date and time

Location

Session one: 15/06/2026, 09:30 - 12:30 BST

Session two: 16/06/2026, 09:30 - 12:30 BST

Virtual

Delivered over two three hour sessions.

 

WHY TAKE THIS COURSE?
The Charities SORP provides essential guidance on applying FRS 102, together with charity-specific requirements. Effective for periods beginning on or after 1 January 2026, SORP 2026 introduces significant changes compared to the 2019 version.

This interactive course unpacks the revised SORP, using case studies, topical examples, and discussion to test understanding. You’ll explore how SORP interacts with financial governance policies and regulator expectations and be equipped to assess what the changes mean for your charity’s reporting.

WHAT YOU’LL LEARN
By the end of this course, you will be able to:

• Explain the role and purpose of the Charities SORP within the UK financial reporting framework.
• Identify the principles of high-quality, transparent, and impactful charity reporting.
• Recognise the key changes introduced by the revised FRS 102 and SORP 2026.
• Apply the new income recognition criteria, including the updated ‘exchange’ transaction model.
• Implement the revised requirements for lease accounting.
• Assess how the changes affect the SOFA, Balance Sheet, Statement of Cash Flows, and related notes.
• Prepare compliant and best-practice disclosures to strengthen governance, transparency, and stakeholder confidence.

WHO IS THIS COURSE FOR?
This course is ideal for finance professionals, Trustees, and Treasurers who need a clear, practical understanding of the revised Charities SORP (SORP 2026) and its application in practice.

It will also benefit charity practitioners and accountants who prepare or review charity accounts - including those volunteering as bookkeepers or independent examiners - and anyone seeking a comprehensive update on the key changes introduced by SORP 2026.

Other charity staff involved in governance, reporting, or financial management will gain valuable insight into how the SORP shapes transparency, accountability, and stakeholder confidence.

WHY CHOOSE ICAEW?
• Trusted heritage: For over 145 years, ICAEW has trained and supported the world’s leading finance professionals, setting the global benchmark for quality.
• Expert-led learning: Our courses are designed and delivered by subject matter experts, combining professional insight with real-world experience.
• Connected and relevant: With close links to government, regulators, and industry, our training reflects the latest challenges and opportunities in business and finance.
• Practical and interactive: Live, small-group learning with peer exchange ensures every programme delivers immediate workplace impact – and counts as verifiable CPD.

CPD HOURS
ICAEW's revised Continuing Professional Development (CPD) Regulations bring in new CPD requirements. This includes a minimum number of hours and an ethics requirement. Attending this course could contribute up to 6hrs of verifiable CPD, providing you can demonstrate that the content is relevant to your role.

A copy of the course booking confirmation email is accepted as evidence of verifiable CPD. You will need to save the email as a JPEG or PDF before uploading it to your record. Click here to use ICAEW’s self-assessment tool to help you work out how much CPD you will need to fulfil each year.

Course Enquiries
Contact: Events information team

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The Institute of Chartered Accountants in England and Wales (ICAEW) does not endorse or recommend any third-party products, services, or companies mentioned during this event or in related materials. References to any such products, services, or companies are for informational purposes only and do not constitute an endorsement or recommendation by ICAEW.

The views and opinions expressed by third-party speakers are their own and do not necessarily reflect the views, positions, or policies of ICAEW. ICAEW does not assume any responsibility or liability for the accuracy, completeness, or legality of the content presented by third-party speakers.

For further information or clarification, please contact ICAEW directly.

 

A focused 6-hour live online course combining expert insight, discussion, and real-world examples - delivered over two sessions.

Session 1: Understanding the 2026 Charity SORP and FRS 102 Changes
• The role and purpose of the Charity SORP.
• Key amendments to FRS 102 and SORP 2026.
• Trustees’ Annual Report – content and reporting focus.
• Income recognition and the new ‘exchange’ model.
• Applied case studies and group discussion.

Session 2: Financial Statements, Governance, and Practical Application
• New lease accounting requirements.
• Changes to the SOFA, Balance Sheet, Statement of Cash Flows, and notes.
• Governance and disclosure expectations.
• Regulator priorities and compliance trends.
• Practical examples, insights, and Q&A.

 

Sally Knight FCA DChA
As a Chartered Accountant, and one of the first charity advisors to achieve the ICAEW’s Diploma in Charity Accounting, Sally draws on over twenty five years’ experience of the not-for-profit sector. As an Audit Partner, she first assisted charity clients with implementing the Charities Statement of Recommended Practice in 2000, and has since continued to help charities to enhance their reporting, accounting and governance practices.


Since 2018, Sally has led the development and delivery of the ICAEW's Charity Essentials seminars and webinars; she also co-develops and presents the ICAEW’s online Trustee Training Modules, the CPD training for Trustees, and the Charities SORP Virtual Classroom sessions.


Sally completed the ICAEW’s Sustainability Certificate in 2024 and, since January 2025, has been a visiting lecturer at Bayes Business School, co-leading advanced charity accounting and taxation modules for the Charities Masters Programme.
Alongside her training roles, Sally specialises in governance reviews and providing tailored support for charity trustees and finance staff/volunteers through her Consultancy. She is known for her engaging, practical approach and for endeavouring to make charity accounting and governance accessible, especially for those who are new to the sector’s unique requirements.

 

 

Rate Cost Early Bird Pricing
ICAEW Member £425 + VAT £361.25 + VAT
Non-member £625 + VAT £531.25 + VAT

Early Bird Pricing
15% discount automatically applied on bookings made up until 6 weeks before the course date

How are the courses delivered?

All Virtual Classrooms are run by live on Zoom. These are interactive and not recorded, interaction and delegate involvement is encouraged.

When will I receive joining instructions?

You will receive a email with joining instructions after enrolling. Materials and any other resources for the course will be sent to you shortly before the course start date.

Are there breaks?

Yes, no fixed timings - will depend on the length of the course.

How do I access the course slide deck?

Depending on the course you will either be sent in the lead up to the course or after.

What if I miss the live date?

The Virtual Classrooms are not recorded so we recommend you attend all sessions.

What if I am going to be 15 minutes late?

This is not a problem, the classroom starts at the start time, but you will be let in if you are delayed for any reason. Trainers do their best to accommodate catch-up, but this is not guaranteed. Where possible please let us know of any delays so we are aware when doing role call the beginning of the session.

Can I have my colleague with me in the live course?

Yes, if you purchase a second place. Each booking is valid for one person only.

Can I record the training?

No, virtual classrooms are not recorded.

Do the courses on this programme count as verifiable CPD?

Yes, these courses contribute verifiable CPD, so long as you can demonstrate that the content is relevant to your role. Additional information about CPD can be found here: Your guide to CPD.

How many people will be on the course?

Virtual Classrooms are designed to resemble a real classroom. Therefore, group sizes vary between 6 – 22 delegates per course.

This event requires participant information to register. Please login and/or fill in the participants information.
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