On the 8th May, we hosted a webinar covering the proposed changes to the Charities SORP expected in 2026 with the aim of helping charities to understand and respond to the proposed changes.
This session was designed to help charity professionals and finance leaders gain a clear understanding of the new SORP exposure draft — and how these may affect their organisations in practice.
If you were unable to attend live or would like to revisit the content, you’ll find everything you need below.
Watch the webinar recording
In the one-hour session presented by Nigel Davies (Former Head of Accountancy Services at the Charity Commission and a leading contributor to SORP development) and MHA’s charity specialists Sudhir Singh (Head of Not for Profit) and Stuart McKay (Partner), attendees were guided through the key proposals in the 2026 SORP Exposure Draft. The webinar opened with a 10-minute overview of the most significant changes set out in the draft, followed by two focused evaluations into areas of revenue recognition and lease accounting, both of which are expected to have a notable impact on the sector.
The discussion format allowed for a practical exploration of the implications these changes may have for charities, with applied context and considerations for implementation. The session concluded with a live Q&A, where participants had the opportunity to raise their concerns and seek clarification on specific issues.
Download our summary handout
We've prepared a handout that encompasses some practical examples identified from the session, ideal for sharing with your wider team or board.
Key changes in the 2026 SORP exposure draft
Further Resources from MHA
Explore more insights and technical updates from our Not for Profit team on the evolving charity reporting landscape:
What to expect from the new charities SORP
Navigating the Recent Amendments to the Charity SORP
Full detailsThe first international accounting standard for non-profit organisations
Full detailsThe origins of an international accounting standard for non-profits
Full details
Please contact our Not for Profit specialists.
We are here to help you interpret the changes and plan your next steps with confidence.