What consultation took place before the issuing of SORP 2005?
Following the publication of an Exposure draft, three months (July September 2004) were allowed for interested parties to study the exposure draft and make comments to the Commission. During this period there were over 100,000 hits on our website as people looked at the exposure draft. We also undertook a series of road show events in partnership with CFDG and WCVA that provided an opportunity not only to present the proposed changes but also to hear feedback on the proposals. Following the consultation period the 158 written comments received were analysed in detail and reported to the SORP committee. A report on the responses has been published on our website. The SORP committee considered the comments in detail and as a result a number of changes were made to the draft. SORP 2005 was approved for release by the ASB on 28 February 2005 and issued by the Charity Commission on 4 March 2005.