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 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)

Responses to CCAB’s Consultation: Draft Statement of Recommended Practice – Accounting by Limited Liability Partnerships 2022

CCAB published an updated draft Statement of Recommended Practice (SORP) on accounting by Limited Liability Partnerships (LLPs) for comment on 5 July 2021. The SORP applies […]

Consultation: Draft Statement of Recommended Practice – Accounting by Limited Liability Partnership 2022

CCAB has published an updated draft Statement of Recommended Practice (SORP) on accounting by Limited Liability Partnerships (LLPs) for comment by 24 September 2021.

Statement of Recommended Practice Accounting by Limited Liability Partnerships 2019

Effective for periods commencing on or after 1 January 2019. CCAB has published a new edition of the SORP on Accounting by Limited Liability Partnerships (LLPs) […]

Responses to CCAB’s Consultation: Draft Statement of Recommended Practice – Accounting by Limited Liability Partnerships 2019

CCAB published an updated draft Statement of Recommended Practice (SORP) on accounting by Limited Liability Partnerships (LLPs) for comment on 2 August 2018. The SORP applies […]

Consultation: Draft Statement of Recommended Practice – Accounting by Limited Liability Partnerships 2019

CCAB has published an updated draft Statement of Recommended Practice (SORP) on accounting by Limited Liability Partnerships (LLPs) for comment by 17 October 2018. The SORP […]