The Regulator for Charities in England and Wales
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.
This guidance relates to accounts and reports covering financial years starting between 27th February 2007 and 31st March 2008 inclusive.
This guidance relates to charity accounts and reports covering financial years starting on or after 1st April 2008.
This pack is intended for non-company charities with a gross annual income under £100,000, and who choose to prepare their accounts on the simpler receipts and payments basis.
This pack is to assist non-company charities with a gross annual income and total expenditure below the audit threshold (currently £250,000) in preparing their annual report and accounts. This pack is designed to meet the key recommendations contained in SORP 2005.
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 also have a new duty to report matters of material significance to the Commission from 1 April. This revised guidance, due for publication in early May, explains for trustees what an independent examination is and how to go about selecting your examiner. For examiners the guidance 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.
This website only publication sets out the revised charity accounting framework applying to accounting periods beginning on or after 1 April 2005 (SORP 2005 and the 2005 Regulations)
This publication is intended for those who will carry out an independent examination and describes how they should set about their duties. It also sets out the points which trustees should consider when selecting an independent examiner. It applies to charity accounting periods which began before 27 February 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.
The recommendations contained in this SORP apply to charity accounts beginning on or after 1 April 2005.