Resource page for charity trustees and directors
The Charity Act 2009 will change many of the ground rules for charities. There will be more onerous bookkeeping requirements and a requirement for annual reviews of performance. There are also new accounting requirements in FRS 102 and SORP 2015.
Unincorporated charities will become subject to a new audit requirement and there is a new regulator and registration fees. The charity resource page will be developed over time but commencing with the most pressing issue for charities now, which is the consolidation and rationalisation of the sector.
The resources below detail how to cease an unincorporated charity, how to cease an incorporated charity and the accounting for merging of equals or the subsuming of a smaller charity into a larger one.