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Sorp committee publishes account preparation advice

By Ben Cook, Third Sector Online, 7 December 2007

An information sheet aimed at helping charities to prepare their accounts has been published by the Charities Statement of Recommended Practice Committee.

The document offers advice on a range of issues, including where to include details of grant income on a statement of financial activities and how to meet the company law requirements of a business review.

The Charities Sorp Committee is a panel of third sector experts that develops the recommendations set out in the Sorp.

Andrew Hind, chief executive of the Charity Commission, said: “Preparing accounts will always give rise to technical issues. Our own helpline staff answer many of these questions daily, but having access to the Sorp Committee is an invaluable way of clarifying key issues that can now be shared through published information sheets.”

The information sheet is available online .