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The charity sector is on the brink of one of its biggest reporting updates in years. The final Charities SORP 2026, released in October 2025, sets out a new framework aimed at enhancing transparency and better reflecting the wide range of charity sizes and structures. This webinar looks at the upcoming changes, including: • Some of the key updates to the Charity SORP • A deeper dive into some of the areas more impacted by the changes, such as the Trustee’s Annual Report • Consideration of the new Leasing rules and some common issues that charities might have to navigate • Analysis of the new revenue recognition rules and how this might impact the typical sources of Income that charities are in receipt of • Consideration of how accountants can prepare for the changes • About the Speaker Mike O'Halloran, Technical Manager, Chartered Accountants Ireland Mike is a member of Chartered Accountants Ireland’s Professional Accounting Team. As a Chartered Accountant with almost 20 years’ experience, Mike has worked with Charities in many roles, including Financial Statement preparation, Audit, Quality Assurance and Monitoring Reviews. In his day-to-day role, Mike is responsible for the delivery of technical material for members of Chartered Accountants Ireland, with a focus on Financial Reporting. Mike also serves as secretary to the Institute’s Financial Reporting Technical Committee.