Technical factsheet: Going concern and the alternative basis of accounts preparation for charities reporting under UK-Ireland Generally Accepted Accounting Practice (GAAP)

Updated September 2026

Aimed at trustees and treasurers of smaller charities and independent examiners, this factsheet explores how and when to prepare charity accounts on an alternative basis to going concern.

Technical factsheet: Going concern and the alternative basis of accounts preparation for charities reporting under UK-Ireland Generally Accepted Accounting Practice (GAAP).

Technical factsheet: Going concern and the alternative basis of accounts preparation for charities reporting under UK-Ireland Generally Accepted Accounting Practice (September 2026)