SORP 2025 Consultationmark.sherwin@t…Thu 27/03/2025 - 10:59![SORP Exposure Draft 2025]()
SORP 2025 Consultation
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The IA is consulting on proposed amendments to the Statement of Recommended Practice (SORP) for the Financial Statements of Authorised Funds.
The consultation consists of an invitation to comment and a mark up of the proposed amendments. The proposals reflect changes made to UK accounting standards and other improvements.
Invitation to comment
Comments are invited to arrive no later than 6 July 2025 by email to sorp@theia.org.
In accordance with the FRC’s Policy on Developing SORPs, consultation responses will be made publicly available and published on the IA’s website unless confidentiality is requested by the respondent.