There are 29 modules in the SORP.  And they are in a somewhat random order! That is the bad news.

The good news is that for most charities there are 6 which are particularly important and these are highlighted below.  The others you may need to refer to according to your specific circumstances. 

Module Title SORP Page
Core Modules
1 Trustees’ annual report 12
2 Fund accounting 22
3 Accounting standards, policies, concepts and principles,
including the adjustment of estimates and errors		 29
4 Statement of financial activities  37
5 Recognition of income, including legacies, grants and financial income 50
6 Donated good, facilities and services, including volunteers 60
7 Recognition of expenditure 65
8 Allocating costs by activity in the statement of financial activities  72
9 Disclosure of trustee and staff remuneration, related party and other transactions 76
10 Balance sheet 82
11 Impairment of assets 98
12 Analysis of grants 105
13 Events after the end of the reporting period 109
14 Statement of cash flows  111
Selection 1: Special Transactions relating to charity operations
15 Charities established under company law 118
16 Presentation and disclosure of grant-making activities 122
17 Retirement and post-employment benefits 127
Selection 2: Accounting for special types of assets held
18 Accounting for heritage assets 131
19 Accounting for funds received as agent or as custodian trustee 138
Selection 3: Accounting for investments
20 Total return (investments) 141
21 Accounting for social investments 145
22 Accounting for charities pooling funds for investment 152
Selection 4: Accounting for branches, charity groups and combinations
23 Overview of charity combinations 155
24 Accounting for groups and the preparation of consolidated accounts 157
25 Branches, linked or connected charities and joint arrangements 164
26 Charities as subsidiaries 169
27 Charity mergers 170
28 Accounting for associates 174
29 Accounting for joint ventures 177
Appendices
1 Glossary of Terms 181
2 The Charity Accounting (SORP) Committee 194
3 Thresholds for the UK and the Republic of Ireland 195
4 Basis for conclusions 197