Charity Accounts - Spring 2026 Update - Learn Live

Introduction

The Charities SORP 2026 applies to accounting periods commencing on or after 1 January 2026 and represents the most significant change to charity financial reporting in a decade. This one-hour session will provide an overview of the key changes preparers and auditors of charity financial statements need to be aware of and the steps charities should be taking to enable them to report under the new requirements.

The session will also cover upcoming increases to size thresholds for preparing accruals based accounts and the requirement for an independent examination or audit.

This session is aimed at partners, managers and staff in accounting firms who prepare charity financial statements and charity staff or trustees involved finance and statutory reporting.

What you will learn

• Key developments in Charities SORP 2026 including:
• Tiered reporting
• Trustees annual report requirements
• Reserves policy
• Lease accounting
• Income
• Changes to charity size thresholds

Recording of live sessions: Soon after the Learn Live session has taken place you will be able to go back and access the recording - should you wish to revisit the material discussed.