Consultation: Draft Statement of Recommended Practice – Accounting by Limited Liability Partnerships 2026

Draft Statement of Recommended Practice Accounting by Limited Liability Partnerships

CCAB has today published for comment a draft Statement of Recommended Practice (SORP) on accounting by Limited Liability Partnerships (LLPs). Comments on the draft SORP are invited by email: executive.office@ccab.org.uk; the consultation closes on 22 July 2025.

It is proposed that the updated SORP would be effective for periods commencing on or after 1 January 2026.