FRS 102 Revised & Charity SORP 2026

Article

By: Harriet Taylor-Raine, Stephen Dean

What the Upcoming Changes Mean for Charities

The financial reporting landscape for charities is changing. With revisions to FRS 102 and the introduction of the new Charity SORP 2026, finance teams, trustees and auditors need to understand the practical implications and prepare for implementation. This webinar provides a clear and practical overview of the key changes, helping charities navigate the new requirements with confidence.

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Webinar Overview

The revised FRS 102 and Charity SORP 2026 will bring significant changes to charity financial reporting, affecting recognition, measurement, disclosures and broader reporting considerations.

In this webinar, our experts explain:

  • The key revisions to FRS 102
  • The main features of the new Charity SORP 2026
  • How the changes will affect charity accounts and annual reports
  • Practical considerations for finance teams and trustees
  • Steps charities should take now to prepare for implementation

Designed to be practical and accessible, this session focuses on what the changes mean in real-world terms and how organisations can begin planning for a smooth transition.

Who Should Attend?

This webinar is ideal for:

  • Charity Finance Directors and CFOs
  • Heads of Finance
  • Finance Managers and Finance Officers
  • Trustees and Audit Committee Members
  • Independent Examiners and Auditors
  • Anyone involved in charity financial reporting and governance

Key Benefits

By attending this webinar, you will:

  • Understand the most important changes introduced by the revised FRS 102
  • Gain insight into the requirements of Charity SORP 2026
  • Learn the practical implications for charity financial statements
  • Identify actions your organisation should take ahead of implementation
  • Have greater confidence in planning for future reporting requirements