Annal Nayyar- Reports SORP 2015

This brief guide, published by the Education Funding Agency (EFA), provides academy chief financial officers, auditors, accounting officers and trustees with an overview of the main changes arising from the Charities Statement Of Recommended Practice 2015 (SORP 2015) that are expected to be relevant to them.

It sets out a timeline and specific actions that academy trusts should consider now.

The Charity Commission and the Office of the Scottish Charity Regulator issued SORP 2015 on 16 July 2014. It is effective for accounting periods beginning on or after 1 January 2015.

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