Statement of Recommended Practice (SORP) Consultation Analysis

The Charity Commission requires additional resources to undertake the analysis of all consultation responses received, and technical advice on any re-drafting of text in line with FRS102. This work will include the evaluation of responses and identification of where suggestions for change to the Exposure Draft SORP are clearly indicated in the responses. A consultation analysis report will be required to support discussions with the SORP Committee and to demonstrate to the Financial Reporting Council (FRC) that a robust analysis of the responses has been undertaken and to evidence that amendments made as a result are in response to feedback.