Accounting for churches is a specialist area that requires expertise and an understanding of the sector. On this page you can access a range of articles, books and online resources providing quick links to practical guidance and background knowledge.
We have separate information on accounting for charities and maintain a Business & Industry Guide on charities and a guide to resources on Islamic banking and finance.
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
You will need to be logged-in to the website to gain full access to the range of articles available online.
Useful links
ICAEW
Charity and Voluntary Group
The special interest group provides practical support to chartered accountants within the sector. It offers news updates, technical helpsheets, as well as conferences and seminars.
Statement of Recommended Practice
The Charities Act 1993 and the PCC: A guide to the SORP 2005 revisions (3rd edition) (PDF 964.08kb/128 pages)
Guidance on accounts, reports and scrutiny including the Church Accounting Regulations 2006 prescribed by the Business Committee of the General Synod. Published November 2006.
Church Accounting Regulations
Accounting and Reporting Regulations for English Anglican Cathedrals (DOC 660kb/80 pages)
Regulations published in November 2006 by the Church of England.
Church Accounting Regulations 2006 (GS 1624) (RTF 20kb/2 pages)
Revised regulations, which came into force on 1 August 2006. An Explantory Memorandum (GS 1624X) (RTF 28kb/3 pages) was also published by the General Synod.
Church Accounting Regulations 1997 to 2001 (PDF 48kb/8 pages)
Full text of the Church Accounting Regulations 1997 as revised under the Church Accounting (Amendment) Regulations 2001.
Although the Regulations 1997 to 2001 were revoked at the General Synod in July 2006, Synod papers state that they ‘shall continue to have effect in relation to accounts and annual reports of a Council for financial years ending on or before 31st December 2005’.
Other resources
Baptist Union Corporation Guidelines
Guidance documents on a range of legal and financial issues. Other publications on legal and financial issues are available to purchase from the Baptist Store.
Church House Publishing
The official publisher of the Church of England has produced the following books relating to the Charities Act 1993 and Statement of Recommended Practice:
Church Accounts (United Reform Church)
A collection of guidance notes and pro formas for church accounts.
Church collections (HMRC)
Information on church collections within the Gift Aid scheme (Gift Aid, section 3.44).
Funding Guides (Church Care)
Information and guidance on fundraising for churches from the Archbishops' Council. Includes information on sources of loan finance and grants for churches.
Managing Trustees and Methodist Money
Guidance on preparing end-of-year accounts, independent examinations and audits. A specimen set of church accounts and independent examiners unqualified report is also available to download within the text of the publication.
Parish Resources
Wide range of resources supporting the management of parochial church councils (PCCs) provided by the Church of England's National Stewardship Department. Information includes guidance on:
- receipts and payments accounts (including example accounts)
- accruals accounts
- producing the trustees annual report
- external scrutiny
- thresholds
- accounting for different types of funds.
Organisations
Association of Church Accountants and Treasurers (ACAT)
Body established in 1992 to provide accounting guidance to churches. The website provides further information on the association, details of its members handbook, an online edition of its newsletter and information about its advice service.
Churches Main Committee
Website of the ‘ecumenical body bringing together the interests of Christian Churches and the Jewish community in their dealings with Government’.
Ecclesiastical Law Society
Website includes a selection of reports on ecclesiastical cases taken from the Ecclesiastical Law Journal.
Listed Places of Worship Grant Scheme
Interim grant scheme from the Department for Culture, Media and Sport. The site provides a four-step guide to eligibility for the scheme.
Articles and books in the Library collection
To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document delivery service.
Can't find what you're looking for?
If you have any difficulty in finding the material you are looking for please contact the enquiry team by phone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.
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