AIC SORP

AIC Statement of Recommended Practice

The July 2022 edition

The AIC has published its July 2022 edition of the SORP along with a blacklined version so users are able to see the changes that have been made. 

The July 2022 SORP is applicable for accounting periods beginning on or after 1 January 2022.

Note to users

Paragraph 2 in the Introduction to the July 2022 edition of the AIC SORP states that the provisions of the SORP have been arrived at after consideration of all accounting standards issued by 30 September 2021.  Following the 2022 and 2023 annual SORP reviews, no changes in accounting standards issued up to 30 September 2023 have been observed that would necessitate the need for the SORP to be updated.  Therefore, no changes have been made and the July 2022 edition remains in place.


The latest edition of the AIC SORP

The July 2022 edition of the AIC SORP

 

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AIC SORP blacklined

The latest edition of the AIC SORP (blacklined)


The July edition of the AIC SORP - blacklined version
 
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SORP 2021

The April 2021 edition


The April 2021 edition of the AIC SORP