The most recent 2026 FEHE SORP, was published on 3 November 2025, following approval by the Financial Reporting Council (FRC). It applies to financial periods beginning on or after 1 January 2026.
The new SORP brings in major changes:
The implications from revenue are likely to effect exchange transactions such as student income and other income such as catering and rental. Leases will significantly impact the balance sheet of organisations, but both changes could have further implications to forecasts and loan covenants.
Our higher education sector experts explore the changes in more detail in our higher education SORP update webinar recording and can support you through the process of transition.
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