AIC SORP Public Consultation 2025 - this consultation has now closed


The AIC has published a public consultation on the Statement of Recommended Practice: Financial Statements of Investment Trust Companies and Venture Capital Trusts (the AIC SORP).  

The consultation paper invites comments on proposed amendments to the AIC SORP which reflect changes in UK accounting standards and other amendments.  To accompany the consultation paper, the AIC has also published a track changes version of its SORP in both PDF and WORD versions, highlighting the proposed amendments and providing commentary on the reasons for the amendments.  These documents should be reviewed together.  


 

Invitation to comment

The AIC invites comments from interested parties in response to the questions raised in the consultation paper by close of business on 30 June 2025.  

Please send comments to [email protected].  

Comments may also be sent in hard copy to:  

Lisa Easton  
The Association of Investment Companies  
9th Floor, 24 Chiswell Street  
London  
EC1Y 4YY.  

All consultation responses will be sent to the Financial Reporting Council.  In addition, consultation responses shall be published and publicly available on the AIC’s website unless confidentiality is requested by the respondent.

 

Consultation responses received