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Audit and other services

View articles relating to audit and other services within the charity and voluntary sectors.

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In Kind Direct

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In Kind Direct supports thousands of charities across the UK by providing the products that charities need to run their organisation and help beneficiaries.

Utility Aid works with the Group

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To further reduce energy dependency and thus cost in the not-for-profit sector, Utility Aid is proud to be working with the Charity and Voluntary Sector Group.

Independent examination - and assurance

Independent examinations of charity accounts are one example of a broad type of engagement that falls under the general heading of assurance. Exploring the relationship between audit, independent examination, and assurance review can throw light on the underlying nature of these different engagements.

Revised guidance on charity audits

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The Auditing Practice Board’s (APB) guidance on the audit of charities in the United Kingdom, originally issued in December 2008, has been revised.

Clarity ISAs guidance

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The Audit and Assurance Faculty has developed practical examples of audit documentation for small charities to reflect the new requirements introduced on or after 15 December 2010.

Top 10 differences in the charity sector

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Anyone entering the charitable sector from the commercial one and expecting scant difference between the two is in for a rude awakening. After three decades in the charitable field, I feel fairly confident in identifying a 'Top 10' of challenges that a new charity FD will face. Here I attempt to explain what these challenges involve, and how to meet them effectively. And finally, I provide a taster of the sort of thing in store for those FDs bravely entering the charitable sector.

Charity street collections

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The main statutory provisions for the conduct of charitable street collections date from the 1970s. This gives rise to potential pitfalls for accountants who are asked to report on collection proceeds because the standard terms prescribed by licensing authorities are a dangerous combination of certainty and non-specified procedures.

Whistle-blowing by auditors

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The whistle-blowing regime changed from 1 April 2008, when s 44 Charities Act 1993 was amended by the Charities Act 2006 to harmonise the reporting duty for auditors and independent examiners of both company and non-company charities.

Make sure you know the score

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It is very important that you are aware of the revised practising certificate requirements.