Charities SORP update

This event was recorded on 24 Feb 2026.

Overview

Recent changes to the Charity SORP and Charities Act size thresholds will lead to significant changes in charity accounting, scrutiny and filing. This session will review the latest regulatory and financial reporting changes, and consider the impact on charities. The session will also consider some hot topic financial reporting and audit issues faced by charities.

Key features:

Topics covered will include:

• Understanding of recent regulatory changes impacting charities, in particular changes to Companies Act and Charities Act size limits
• Key changes arising from the revised Charities SORP and FRS 102 (p/c 1 January 2026)
• Other hot topics for charity financial reporting and audit

Who should attend: This event is aimed at all financial professionals working in charity accounting as well as those in practice with clients in the charity sector or those looking to take on these clients

James Charlton

James is an experienced trainer, file reviewer and consultant. Having previously worked as an Audit Technical Manager at a UK top 10 firm, he now delivers training courses on behalf of various professional accountancy bodies in the UK, as well as providing in-house training for accounting and audit firms. His specialisms are financial reporting and audit, and he has a particular interest in the charity and academies sectors. In addition to training, James undertakes both cold and hot file reviews for audit practices, ranging from single partner to UK Top 50 firms.

When not busy training or file reviewing, James spends his time bemoaning the plight of Sheffield Wednesday, hoping the Buffalo Bills will finally win the Superbowl and spending as much time as possible with his two gorgeous daughters.

3 CPD units

ACCA members can use this learning to meet their CPD requirements provided it is relevant to their career. If the event contributes to general knowledge and skills, it should be recorded as non-verifiable CPD. If the learning can be applied in the workplace, it will contribute to verifiable CPD.

1 hour of learning = 1 unit of CPD.

Fee: 70 GBP + VAT (84 GBP) per delegate

Please note: If you are unable to join the live webinars, they will be available on-demand 24 hours after the live webinar ends and you will have access to the sessions for 12 months.

The webinar handout material will be available on the webinar platform when you log in to view the session.

If you wish to view or download handout materials, before starting the webinar, they will also be available through your document library on https://events.accaglobal.com

This event is organised by ACCA UK Continuous Learning Team.

If you have any queries regarding this event please contact us on: