Charity A Practical Guide to the Charities SORP is the definitive guide to annual financial reporting, for both incorporated and unincorporated UK charities, under the current Statement of Recommended Practice (SORP) Accounting and Reporting by Charities, and the related charities-accounts and reports-regulations. This new edition is fully revised and updated to take account of the SORP 2005. The book is packed with practical information and advice on how to make the best of the regulatory regime for charities and explains what the SORP 2005 says, what it means in practice, how charities are affected, and how to ensure full compliance. This book provides invaluable technical guidance on how the regulations relate to UK charities of different types. This edition comes with a free CD-ROM containing the full text of the SORP.