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May 22nd, 2019     A+ | a-

SORP BULLETIN NUMBER 2 – OCTOBER 2018 newsletter 2

The Bulletin is compulsory for all accounting periods commencing on or after 1st January 2019, but early adoption is permitted in most cases.

In view of the complex new comparative requirements, we would not recommend early adoption, except for those charities that only have unrestricted funds.

Our amendment to the templates will also include housekeeping amendments to deal with problems that have been reported to us and to extend even further the help file, which many users have found helpful as a general guide to charity accounting.

Users will require the present templates for accounts up to (in most cases ) 31st December 2018, unless they adopt early and will require the new templates for accounts commencing on or after 1st  January 2019.

This means that many users may need the two editions of the templates to straddle the transition. We will therefore set up the new template as a standalone installation, so that both can be used side by side.

Any user who wishes to upgrade to the new templates will be able to do so for the remainder of their licence period  for £20 , but on the basis that this will only take them to their normal renewal date, when the licence must be renewed.

The way this will be done is that a user will first be given a renewal code to download the update, but this update will only be valid until their normal renewal date.

The bulletin can be downloaded from :-





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