Why is the Charity SORP so difficult to understand?

The SORP was created by some very clever and very experienced accountants, who were probably too clever and too experienced to recognise that what they had produced was far too complicated for charities many of whom rely on unqualified volunteers to fulfil their financial roles.

Even for experienced accountants the SORP is very daunting and made even more so by the ambiguities and problems in its construction.