How SORP-ready is your charity? Survey

The charities SORP 2026 introduces important changes to charity accounting and reporting. We would like to understand how confident charities feel about the new requirements, what preparations they have made and where further support may be needed.

Your responses will help CFG develop practical guidance, training and support for members.

1.Does SORP 2026 apply to your charity, and do you know which reporting tier you are in?(Required.)

Yes – Tier 1: annual income up to £500,000

Yes – Tier 2: annual income between £500,000 and £15 million

Yes – Tier 3: annual income over £15 million

Yes, SORP applies, but we are unsure which tier we are in

We prepare receipts and payments accounts and do not expect SORP to apply

We are unsure whether SORP applies to us

2.How confident are you that you understand the SORP 2026 requirements that apply to your charity?(Required.)

5.To what extent do you agree with the following statement?

“Our trustees and management understand that the charity is responsible for implementing the SORP changes. Our auditor, independent examiner or adviser can support and advise us, but implementation cannot simply be left to them.”(Required.)

6.Overall, how prepared is your charity to implement SORP 2026 for its first affected reporting period?(Required.)

Fully prepared – the necessary work has been completed

Mostly prepared – only limited work remains

Partly prepared – significant work is still required

At an early stage – we have only recently begun preparing

Not yet started

Unsure what we need to do

7.What is the one area in which further guidance, training or practical support from CFG would be most useful?

8.Are you a CFG member?(Required.)

Yes

No

Not sure

9.If you're not a CFG member, but would like to find out more about CFG membership, please leave your name and email address below