Charity SORP 2026 - Afternoon event, Glasgow

Charities SORP 2026 - Afternoon event, Glasgow

Presenters:

Margaret Birse MSc Cert.Acc(Open) CCFA CIPFA (affil) FCIE

Sarah Smith MSc BSc FCCA FCIE

This is an opportunity to engage with the core elements of the Charities SORP 2026.

Programme: 

14:00   Income Recognition: Sarah Smith

14:45   Allocating Costs: Margaret Birse

15:30   Lease Accounting: Sarah Smith

16:15   Reserves: Margaret Birse

17:00   End

Margaret Birse has been an Independent Examiner since 2010 and an ACIE Fellow since 2014, having completed the LSBU Certificate in Charity Finance and Accounting. She has been involved in charities for most of her adult life, as a volunteer, employee, treasurer, trustee and independent examiner, and has a comprehensive view of the activity and operation of charities, and the legal and financial framework in which charities sit. She has been running training and seminars for ACIE since 2013.

Sarah Smith is a Fellow of the Association of Chartered Certified Accountants and an ACIE Fellow.  She has 33 years in mixed commercial and charity practice. In the last 10 years she has concentrated on her charity clients, from the smallest unincorporated community groups up to large charities requiring support to prepare accounts for their statutory audit. She also enjoys teaching and training in charity law, governance accounting and Independent Examination and acts as a Technical Advisor to ACIE.