HFMA response / Guiding the development of the Charities SORP

This response has been prepared by the HFMA’s charitable funds special interest group. It has been discussed and endorsed by the Association of NHS Charities. The response is generally positive, it suggests some ways that there could be broader engagement in the SORP development process. It also welcomes the suggestion that guidance on wider reporting issues will also be considered as part of the SORP development.