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Group helpsheets

Helpsheets for members of the Charity and Voluntary Sector Group.

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Some of these helpsheets are only available to Charity and Voluntary Sector Group members. Log in or find out how to join.

Volunteering for a charity

This helpsheet gives users an overview of key membership considerations when thinking about volunteering and the ways in which ICAEW can support volunteers.

Financial reporting and scrutiny

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This helpsheet sets out the financial reporting and scrutiny regimes for charities in England and Wales and provides users with an understanding of accounting requirements for charities, external scrutiny requirements for charities, and filing requirements of charities.

The tendering process for independent review services – how to pick the winner

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Good governance suggests that charity trustees evaluate all their advisers on a regular basis to ensure that they have the best value for money service. This helpsheet gives guidance on how to conduct a formal tendering process to achieve the best outcome for the charity without disproportionate cost and effort.

Strategy into action: using the balanced scorecard

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This helpsheet provides an overview of the balanced scorecard and shows how charities of all sizes can use a business model developed in the for profit sector to improve decision making and help to deliver strategy.

Duties of charity trustees

Charity trusteeship makes a vital contribution to society, and is immensely rewarding. This helpsheet, written by ICAEW and specialist charity solicitors Bates Wells & Braithwaite, outlines the key duties of charity trustees.

Taxation of charity trading

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This helpsheet provides an introduction to the special tax rules for trading by charities. A companion helpsheet explains how charities set up a trading subsidiary to minimise the tax payable on non-exempt profits.

Taxation of charity trading: trading subsidiaries

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A subsidiary company set up to undertake taxable trading is commonly referred to as a charity’s “trading company”. This helpsheet explains how charities can use trading subsidiary companies to minimise the tax payable on non-exempt trading profits.

Internal control

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This helpsheet looks at what is meant by an internal control framework and why any charity needs one. It also touches on the importance of risk management as a key part of the internal control framework.

Help for charities in hard times

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During this economic crisis there is one message which comes through loud and clear – charities need the confidence of those who support them. Although not an exhaustive list, this helpsheet provides practical pointers aimed at assisting charities in surviving the current economic downturn.

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