Charities Regulator part of search for new members of Statement of Recommended Practice Committee.

Monday 21 October: The Irish and UK Charities Regulators are seeking to recruit new members to the committee which oversees how charities should prepare their annual accounts and report on their finances.

The Charities Statement of Recommended Practice (the SORP) provides guidance to charities on how to apply the financial reporting standards which apply in Ireland and the UK. The SORP is not a legal requirement in Ireland but many Irish charities have voluntarily adopted it in order to follow best practice in relation to financial transparency.

The SORP Committee identifies potential changes to the recommended practice, and advises the body responsible for SORP.

The role of a SORP Committee member includes:

  • contributing to the development of the SORP
  • ensuring that the SORP reflects good sector practice
  • ensuring that the SORP is effective and distinguishes, as far as is reasonable and appropriate, between different parts of the charity sector.


The current committee has been in place for nearly 5 years.  The intention is to alter the composition of the committee to include more representatives from smaller charities, who make up the greatest proportion of users of the SORP. The plan is also to include more representatives of those who fund charities.  


“The introduction of SORP is an exciting and important development in financial reporting by charities. Members of the committee will look to reform financial reporting by charities, which will improve levels of transparency and accountability in the sector.

We are seeking individuals with a real commitment to high quality financial reporting and accounting, who want to make a positive impact on the charities sector and its stakeholders,” according to Ireland’s Charities Regulator Helen Martin. 


Recruitment of this new committee will be undertaken by the Charities SORP-making body comprised of UK and Irish charity regulators.

Further details can be found in this recruitment information pack. The closing date for applications is 22 November 2019. Existing committee members can reapply.


The SORP Committee itself is looking for individuals and organisations to form key stakeholder groups to help gather feedback and ideas for change. These groups will be asked to consider:

  • what the information needs of SORP users are
  • how far the SORP needs to change to meet those needs
  • opportunities to simplify and remove unnecessary reporting and ensuring technical compliance with the UK-Irish Generally Accepted Accounting Practice (GAAP).

The individuals and organisations selected to participate will have an interest in charity financial reporting and the work of the sector, and will have the opportunity to work with the SORP Committee to make sure that their views are accurately captured by the Committee.