AIC SORP
The December 2025 edition
The AIC has published its December 2025 edition of the SORP along with a blacklined version so users are able to see the changes that have been made since the July 2022 edition, see below.
The December 2025 SORP is applicable for accounting periods beginning on or after 1 January 2026.
Note to users
Paragraph 2 in the Introduction to the December 2025 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 2024. Following the 2025 annual SORP review, no changes in accounting standards issued up to 30 September 2025 have been observed that would necessitate the need for the SORP to be updated. Therefore, no changes have been made and the December 2025 edition remains in place.
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| The latest edition of the AIC SORP (blacklined)
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| The July 2022 edition |
