A four-month consultation on a draft Statement of Recommended Practice for charities has been launched this week.
The draft was developed by a committee including the Charity Commission, the Office of the Scottish Charity Regulator and charity finance experts. The Sorp will interpret a new financial reporting standard, FRS 102, developed by the Financial Reporting Council.
Ray Jones, policy accountant at the commission, said the Sorp would contain 15 modules for all charities, and a further 15 covering technical areas such as social investment and mergers. He said the committee had adopted a "think small" approach to ensure the Sorp worked for small charities.
"Getting a Sorp that works for the sector is vital," he said. "Getting charities’ views is perhaps the most important step in making sure that happens."
The consultation will have its own microsite.