Reporting matters of material significance to a UK charity regulator

ACCA responds to consultation by charity regulators in Scotland, England & Wales and Northern Ireland. This has been done with the assistance of the members of ACCA’s Charities Technical Advisory Group.


We agree that the prompt reporting of materially significant issues should be promoted. It is also important that the regulators clarify whether all qualifications should be automatically reported to the regulator, or whether there are some audit/examination qualifications which may not be judged of material significance to the regulator.