The Regulator for Charities in England and Wales

Publications List - Accounting and Reporting

Transparency and accountability are important elements of maintaining public confidence in charity. The publications listed here will help trustees to identify what level of detail is appropriate for their charity’s annual report and accounts, and to ensure that these provide donors, funders, supporters and the general public with sufficient information to be confident that the charity is well run.

CC15b - Charity Reporting and Accounting: The essentials (April 2009)

This guidance relates to charity accounts and reports covering financial years ending on or after 1st April 2009.

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CC15a - Charity Reporting and Accounting: The essentials (April 2008)

This guidance relates to charity accounts and reports covering financial years starting on or after 1st April 2008 but ending on or before 31 March 2009.

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CC15 - Charity Reporting and Accounting: The essentials (May 2007)

This guidance relates to accounts and reports covering financial years starting between 27th February 2007 and 31st March 2008 and ending before 1 April 2009.

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CC 16 - Receipts and Payments Accounts Pack (April 2009)

This pack is intended for non-company charities with a gross income of not more than £250,000 for financial years ending on or after 1 April 2009 and who choose to prepare their accounts on the simpler receipts and payments basis. For earlier financial years this pack can only be used by non-company charities with a gross income of not more than £100,000.

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CC17 – Accrual Accounts Pack (April 2009)

This pack is to assist non-company charities with a gross annual income and total expenditure below the statutory audit threshold in preparing their annual report and accounts. This pack is designed to meet the key recommendations contained in SORP 2005.

For financial years ending on or after 1 April 2009, an audit is required when a charity’s gross income in the year exceeds £500,000, or where income exceeds £250,000 and the aggregate value of its assets exceeds £3.26 million. For financial years beginning on or after 1 April 2008, but ending before 1 April 2009, the same gross income threshold applies but with a lower assets threshold of £2.8m applying when gross income exceeds £100,000.

If your charity requires an audit you should refer to SORP 2005.

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CC31 – Independent Examination of Charity Accounts: Trustees' Guide 

For accounting years beginning on or after 1 April 2008 those small charitable companies which are not required to have an audit may opt for independent examination. Independent examiners have a new duty to report matters of material significance to the Commission from 1 April 2008. This guidance explains for trustees what an independent examination is and how to go about selecting your examiner.

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CC32 – Independent Examination of Charity Accounts: Examiners' Guide

Independent examiners have a new duty to report matters of material significance to the Commission from 1 April 2008. This revised guidance for examiners sets out what you have to do and how to go about making your examiner’s report with plenty of worked examples and practical advice. The guidance will also explain the new duty to report to the Commission with worked examples.

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CC 63(a) - Independent Examination of Charity Accounts 2007 (Feb 2007)

This website only publication is an interim revision of CC63 taking into account the changes introduced by the Charities Act 2006 on 27 February 2007. It should not be used for accounting periods starting on or after 1 April 2008.

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Accounting & Reporting by Charities: Statement of Recommended Practice (SORP 2005) (now in a 2nd edition)

The recommendations contained in this SORP apply to charity accounts beginning on or after 1 April 2005.

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Other Publications