Charity Accounts - Winter 2026 Update

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 new virtual classroom seminar will provide an overview of the key changes preparers and auditors of charity financial statements need to be aware of, together with the practical steps charities should be taking to meet the new requirements.

Consideration will also be given to the impact of increases to charity size thresholds and what these changes mean for the preparation and presentation of charity accounts.

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

What You Will Learn

This live and interactive session will cover the following:

• Key developments in Charities SORP 2026, including:
• Tiered reporting
• Trustees’ annual report requirements
• Reserves policy
• Lease accounting
• Income
• Common challenges and practical considerations when applying the new SORP requirements in practice
• Changes to charity size thresholds and the impact these may have on reporting requirements

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.