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General

Reporting guidance and resources to support different types of charities.

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Reporting matters of material significance

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The Charity Commission has now published the list of matters of material significance reportable to the regulator applicable to auditors and independent examiners.

Enabling the digital filing of charity accounts

Nigel Davies, Head of Accountancy Services, Charity Commission writes about the Commission’s plans to enable the digital filing of accounts and how you can have your say on those plans.

Research into public benefit reporting

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In July 2011 the Charity Commission published a research report on the public benefit reporting (PBR) requirement. The purpose of the research project, which was carried out by Sheffield Hallam University, was to assess how well charities are getting to grips with reporting on public benefit in their Trustees’ Annual Reports (TARs).

Public benefit and what "charity" means

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Anyone who follows the charity media cannot fail to be aware of the huge debate which has developed on the meaning of “public benefit” in the context of charities.

New standard for public benefit entities

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Article summarising ICAEW’s reaction to the Accounting Standards Board’s proposed brand new standard for ‘public benefit entities’

Public benefit reporting

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Members acting as volunteer trustees, or as professional advisers to charities, should be familiar with the existing legal duty on trustees of all registered charities (however large or small) to prepare a trustees’ annual report. October 2008.

Social Enterprise news

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News about the Social Enterprise Mark and the growth and social impact of social businesses.

Public Benefit reporting - a review

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Janet Slade of the Charity Commission Accountancy Policy Team writes about the Commission's perspective on public benefit reporting to date.

Reporting serious incidents

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Dave Walker of the Charity Commission's Compliance Directorate discusses the revised guidance for trustees on reporting serious incidents.

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