Technical resources

ESG reporting for smaller charities

Advice for trustees embarking on their environmental, social and governance journeys

Technical factsheet: matters of material significance reportable to the charity regulators

Guidance for auditors and independent examiners on reporting matters of material significance to UK charity regulators

Frontline charities receive £750m in government cash

Charities across the UK will receive a £750m package of support to ensure they can continue their vital work

Technical factsheet: Engagement letters for practitioners – accounts production

Engagement letters for practitioners – accounts production, issued in May 2020, provides engagement letters, guidance notes to the appendices, covering letter, privacy notice, schedules of services, standard terms and conditions of business and disengagement letter wording.

Charities: improving accounts and reporting

New Charity Commission guidance on benchmarking is now in place

Trustees: how to prepare for the independent examination

Trustees need to understand what an independent examination involves

Technical factsheet: charitable incorporated organisations

Guidance on structure and some of the benefits of being a company, without the additional reporting and legal requirements to which charitable companies are subject

Irish charity sector resource

Irish charity sector, fund raising controls, fundraising policies and principles

Charities SORP

ACCA has responded to an invitation, sponsored by the Charity Commission and the Office of the Scottish Charity Regulator, to comment on the Charities SORP

Reporting matters of material significance to a UK charity regulator

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.

Independent examination of charity accounts: directions and guidance for examiners

Overall we are very supportive of the directions and supporting guidance to set out what is expected of an Independent Examination (IE). We do have some suggestions and improvements, particularly bearing in mind that the document is aimed at both the paid professionally qualified examiners and also the 'lay', sometimes unpaid examiners.

Charities SORP 2015

The new regulations for England and Wales are yet to come into force

Companion guide for not-for-profits to the IFRS for SMEs

ACCA’s guide to preparing reports on the basis of the IFRS for SMEs for not-for-profit entities.

Companion guide for not-for-profits to the IFRS for SMEs

ACCA’s guide to preparing reports on the basis of the IFRS for SMEs for not-for-profit entities.

Charities

Changes to the audit requirement for charities have been announced, with the government stating that implementation of the changes will be brought forward.

New UK GAAP and charities

The Charity Commission’s Nigel Davies introduces the new framework for charity accounting and reporting.

ACCA insights - overview

ACCA insights is a monthly ezine that reviews ACCA's work on the key policy issues of the last month.

UK Charities: Strategic Report

The Charity Commission and the Office of the Scottish Charity Regulator (OSCR) have issued guidance

Community interest companies

[28/10/2013] How to establish and run a successful community interest company.

The accountability mechanisms and needs of external charity stakeholders

ACCA research report 132, by C. Connolly, A. Dhanani and Noel Hyndman.

Charity reporting

The Charity Commission have updated their guidance CC15b - Charity Reporting and Accounting: The Essentials

Charity Commission updates guidance on internal financial controls (CC8)

Nigel Davies suggests now might be a good time to review your charity or charity client’s financial controls.

Charity trustees and internal financial controls

Nigel Davies, Accountancy Policy Team, Charity Commission, suggests now might be a good time to review your charity’s internal financial controls.

Guidance on Accounting and Audit thresholds for charities

The Charity Commission has produced a summary of accounting and audit thresholds for charities in UK and Republic of Ireland.

Scottish charities: trustees' duties

Charity law in Scotland imposes four general duties on charity trustees and have recently produced a good governance checklist

Charity Trustees' Reporting

Trustees have an obligation to report serious incidents or other matters relating to their charity. This should be done when the incident occurs but can also be brought to the Charity Commission’s attention when submitting the annual report.