SORP 2015: Charity accounting and reporting for small charities - Bristol

Tuesday, 9 Dec 2014, 12:00 - 16:30


With the publication and implementation of SORP 2015, smaller charities (those below £1m in income, but particularly those below £500k) may be wondering what this means to them. This event will provide an essential overview of accounting, reporting and external scrutiny requirements for smaller charities, including SORP 2015.  This session will focus on the FRSSE – the SORP specifically for smaller organisations.

Who is this session aimed at?
Trustees, treasurers and finance and non-finance staff of smaller charities who want to understand and get an overview of the accounting, reporting and scrutiny requirements for smaller charities, including implications of SORP 2015.  (Note: Smaller charities considering adopting FRS 102 instead of the FRSSE should attend the essential overview course).

Hear from SORP expert, Ray Jones, who will be presenting the sessions alongside Cara Turtington from Saffery Champness.

Ray Jones
Ray is a Chartered Accountant and is working with CFG to deliver the SORP training. As the former Head of Accountancy Policy at the Charity Commission, Ray brings a wealth of experience and knowledge of the SORP.

Cara Turtington
Cara works predominantly on assignments in the not-for-profit sector, managing audit and assisting clients in areas such as governance, systems & controls, reporting requirements, budgeting and forecasting.

This course is run in partnership with

Saffery Champness



Registration & refreshments


Charity accounting and reporting for small charities

1. Background: setting the scene
This session will provide an overview of the accounting and reporting requirements for smaller charities, including SORP 2015. It will highlight the options available to smaller charities, both in terms of accounting, reporting and external scrutiny arrangements.

2. Overview of key changes in SORP 2015
- Application of SORP 2015 (charitable companies, those with income above £250K (including CIO), those who opt to do accrual accounting)
- SORP 2015: framework, structure and compliance
- Accounting policies ( e.g. risk, reserves, fund accounting)
- Accounting treatments( e.g. pensions, discounted assets and liabilities)
- Trustees report (see detailed session)
- Transition to SORP 2015, including key timelines

3. Trustees Annual Report
This session will cover mandatory and voluntary disclosures for smaller charities for the Trustees Annual Report:
- Structure, governance and management
- Objectives and activities
- Financial review
- Achievements and performance
- Plans for future periods
- Reference and administrative detail

4. Receipts and Payments

This session will cover the accounting and reporting requirements for charities preparing financial statements using receipts and payments.

5. External Reporting Scrutiny Requirements

This session will cover key differences between independent examinations and audit, including scope of engagement, assurance and reporting.



Venue Details


Saffery Champness,St. Catherine's Court,Berkeley Place,Clifton, , BRISTOL, BS8 1BQ

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Bookings & Prices


  • CFG Member - £30.00;
  • CFG Member Colleague - £30.00;
  • Saffery Champness client - £30.00;
  • Non CFG Member - £50.00;

Terms and Conditions:

Written notice of cancellations up to 21 days before an event will incur a 25% administration fee. After this time period, a 100% cancellation charge will apply. Substitutions (i.e. name changes) for the course booked can be made free of charge.

CFG reserves the right to cancel any event two weeks prior to the event date. You will be entitled to a full refund or given the opportunity to transfer to an alternative date. However we regret that we cannot refund any travel or accommodation costs incurred by delegates. CFG accepts no liability if an event is cancelled or postponed for reasons beyond our reasonable control resulting from an act of God, governmental regulation, fire, war, terrorist activity or civil commotion.

It may be necessary for reasons beyond our control to change the date, time or the venue at any time prior to the event date. If this occurs you will be informed of changes and given the opportunity to cancel or transfer to an alternative date.

CFG reserves the right to amend the content of the programme or the speakers where necessary without consulting booked delegates.

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