4. The SORP is—
(a)in relation to an investment fund, the current version of the Statement of Recommended Practice for Financial Statements of UK Authorised Funds issued by the Investment Management Association (1);
(b)in relation to a charity which falls within paragraph (a) or (b) of the definition of “special case charity” (in regulation 2(1)), the current version of the Statement of Recommended Practice: Accounting for further and higher education issued by the Further and Higher Education SORP Board (2);
(c)in relation to a charity which falls within paragraph (c) the definition of “special case charity”, the current version of the Housing SORP: Statement of Recommended Practice for registered social housing providers issued by the National Housing Association(3);
(d)in relation to a general charity, the current version of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued by the Charity Commission for England and Wales and the Office of the Scottish Charity Regulator(4).
Copies of the Statement of Recommended Practice for Financial Statements of UK Authorised Funds are available from the Investment Association, 65 Kingsway, London WC2B 6TD or www.theinvestmentassociation.org
Copies of the Statement of Recommended Practice: Accounting for further and higher education are available from Universities UK, Woburn House, 20 Tavistock Square, London WC1H 9HQ or www.fehesorp.ac.uk
Copies of the Housing SORP Statement of Recommended Practice for registered social housing providers are available from the National Housing Federation, Lion Court, 25 Procter Street, London WC1V 6NY or www.housing.org.uk.uk
Copies of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) are available from www.charitysorp.org and www.cipfa.org