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FRC Policy on Developing Statements of Recommended Practice (SORPs) (2024) Invitation to Comment: Charities SORP 2026 Exposure Draft Exposure Draft Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102) (2026) Accounting and Reporting by Charities (FRS 102), Second Edition (2019) Charities SORP Guidance: Implications of COVID-19 Control Measures and Charity Financial Reporting Draft Statement of Recommended Practice: Accounting for Further and Higher Education (2026) Statement of Recommended Practice: Accounting for Further and Higher Education (2019) FEHE SORP Guidance Note 2021 (Guidance to the Users of the Statement of Recommended Practice: Accounting for Further and Higher Education 2019) Draft Statement of Recommended Practice: Accounting by Limited Liability Partnerships (2026) Statement of Recommended Practice Accounting by Limited Liability Partnerships (2024) Statement of Recommended Practice Accounting by Limited Liability Partnerships (2022) The Accounting Direction for Private Registered Providers of Social Housing – From January 2022 Financial Reports of Pension Schemes: A Statement of Recommended Practice (2018) Revised Investment Disclosure Requirements in Pension Scheme Annual Reports (Guidance to the Users of the Pension SORP: Financial Reports of Pension Schemes 2018) Exposure Draft Statement of Recommended Practice: Financial Statements of Authorised Funds (2026) Financial Statements of UK Authorised Funds Financial Statements of UK Authorised Funds Additional Guidance
FRC Policy on Developing Statements of Recommended Practice (SORPs) (2024) Invitation to Comment: Charities SORP 2026 Exposure Draft Exposure Draft Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102) (2026) Accounting and Reporting by Charities (FRS 102), Second Edition (2019) Charities SORP Guidance: Implications of COVID-19 Control Measures and Charity Financial Reporting Draft Statement of Recommended Practice: Accounting for Further and Higher Education (2026) Statement of Recommended Practice: Accounting for Further and Higher Education (2019) FEHE SORP Guidance Note 2021 (Guidance to the Users of the Statement of Recommended Practice: Accounting for Further and Higher Education 2019) Draft Statement of Recommended Practice: Accounting by Limited Liability Partnerships (2026) Statement of Recommended Practice Accounting by Limited Liability Partnerships (2024) Statement of Recommended Practice Accounting by Limited Liability Partnerships (2022) The Accounting Direction for Private Registered Providers of Social Housing – From January 2022 Financial Reports of Pension Schemes: A Statement of Recommended Practice (2018) Revised Investment Disclosure Requirements in Pension Scheme Annual Reports (Guidance to the Users of the Pension SORP: Financial Reports of Pension Schemes 2018) Exposure Draft Statement of Recommended Practice: Financial Statements of Authorised Funds (2026) Financial Statements of UK Authorised Funds Financial Statements of UK Authorised Funds Additional Guidance