27 June 2025 
Joni Rhodes, Projects and Development Manager
On Thursday 26 June 2025 the FEHE SORP Board approved the draft SORP 2026, and accompanying documents, following updates arising from the Invitation to Comment which closed on 30 April 2025.
Documents will now be submitted to the Financial Reporting Council for final review, with feedback expected mid-late July 2025. Pending any final amendment requirements and approval, it is expected the SORP will be published in August. Any change to this timeline will be widely communicated.
The full list of documents that will be available is:
The new SORP will be effective from financial periods starting after 1 Jan 26 (e.g. 26/27 for most).
The FEHE SORP is a truly collaborative endeavour, and we are grateful to all involved in its development especially members of the FEHE SORP Board, Financial Reporting Group and Technical Working Party, sector specialist Peter Fielding, Universities UK, KPMG's Accounting Advisory Services team, the Association of Colleges and College Finance Directors Group, and the Financial Reporting Council.
