SORP LLPs

Statement of Recommended Practice Accounting by Limited Liability Partnerships

CCAB has been designated the SORP making body on accounting by Limited Liability Partnerships (LLPs) and undertakes an annual review under the auspices of the Financial Reporting Council (FRC).

The underlying purpose of the SORP is to deal with issues that are specific to LLPs and ensure that, as far as possible, LLPs present financial statements that are comparable with those of other entities

CCAB Ethics Group

The CCAB Ethics Group issues a timely reminder to the profession about the importance of the Five Fundamental Principles

Introducing the CCAB Ethical Leadership Podcast

The CCAB Ethics Group has begun a series of activities to explore how the profession can continue to engage with the huge potential benefits provided by AI tools, while complying with the fundamental ethical principles that govern the profession.

Statement of Recommended Practice – Accounting by Limited Liability Partnerships 2026 (LLPs SORP)

CCAB issues revised Statement of Recommended Practice – Accounting by Limited Liability Partnerships (LLPs SORP)

Responses to CCAB’s Consultation: Draft Statement of Recommended Practice – Accounting by Limited Liability Partnerships 2026

CCAB published for comment a draft Statement of Recommended Practice (SORP) on accounting by Limited Liability Partnerships (LLPs) on 29 April 2025. The SORP applies UK […]

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 […]

CCAB issues revised Statement of Recommended Practice – Accounting by Limited Liability Partnerships (LLPs SORP)

Effective for periods commencing on or after 1 July 2024 with early adoption permitted. CCAB has today published a new edition of the LLPs SORP. The […]

Responses to CCAB’s Consultation: Draft Statement of Recommended Practice – Accounting by Limited Liability Partnerships 2024

CCAB published an updated draft Statement of Recommended Practice (SORP) on accounting by Limited Liability Partnerships (LLPs) for comment on 4 August 2023. Find out more here.

Draft Statement of Recommended Practice Accounting by Limited Liability Partnerships

The underlying purpose of the SORP is to deal with issues that are specific to LLPs and ensure that, as far as possible, LLPs present financial statements that are comparable with those of other entities. […]

Statement of Recommended Practice – Accounting by Limited Liability Partnerships (LLPs SORP)

CCAB issues revised Statement of Recommended Practice – Accounting by Limited Liability Partnerships (LLPs SORP)

Statement of Recommended Practice – Accounting by Limited Liability Partnerships (LLPs SORP) – Press Release

CCAB issues revised Statement of Recommended Practice – Accounting by Limited Liability Partnerships (LLPs SORP)