Smaller charities, SORP and issues of financial accounting and reporting

This research is concerned with the use and impact of the Charities SORP on smaller charities across the three jurisdictions of the UK (England and Wales, Scotland, and Northern Ireland). The report is structured around eight core research questions, with the findings from each research method synthesised to produce answers to these questions. The authors begin by summarising the key findings and stating their recommendations for changes to the SORP that would make it more effective and usable for small charities. They then describe the methodology underpinning the research, before presenting the results for each research question in turn.

The research was commissioned by Power to Change, Lloyds Bank Foundation, and Charities Aid Foundation.