Below are some of the resources available on the Charity Statement of Recommended Practice (SORP).
Charity Commission - SoRP, Charity Accounts and Reports: What you need to know
Charity Commission - Charity Reporting and Accounting: The essentials April 2009 (CC15b) - covering financial years on or after 1 April 2009
ICAEW - Sources for SoRP guidance.
The new sorp
The Charity SORP is currently being reviewed in light of changes to the accounting framework.
To take a look go to the SORP microsite