Find out about the steps involved in becoming a CIO, and the potential advantages, with our selection of books, articles, guides and links. Information on the Scottish charitable incorporated organisation (SCIO) is also included.
Latest on CIOs
Read our latest features and articles on CIOs.
Model accounts
A variety of model accounts are available on request from the Library enquiry team. These model accounts are updated regularly so to ensure that you get the most up-to-date version, we recommend that you only request documents as and when you need them.
Contact us on +44 (0)20 7920 8620, by web chat, or at library@icaew.com.
Please note that document supply is subject to copyright law and licensing agreements which place restrictions on the quantities of material we can provide.
Contact us on +44 (0)20 7920 8620, by web chat, or at library@icaew.com.
Please note that document supply is subject to copyright law and licensing agreements which place restrictions on the quantities of material we can provide.
Model documents, articles and books in the Library collection
The collection of the ICAEW Library & Information Service includes a collection of charity sector articles, books and model documents that can support your work. Use the links below to see what we have available to request in our Library catalogue (Libcat).
Further titles
To find out how you can borrow books from the Library please see our guide to borrowing books.
You can obtain copies of articles or extracts of books and reports through our document supply service.
Useful links
ICAEW
- Charity Community
The community focuses on supporting finance professionals in their paid and voluntary roles in the charity and voluntary sectors. It offers regular e-newsletters containing the latest news and updates, as well as technical helpsheets, webinars and discounts on ICAEW events. - Charities legal and regulatory framework
Technical helpsheet issued to help ICAEW members to understand key aspects of the legal and regulatory framework for charities registered in England and Wales, Scotland or Northern Ireland.
Charity Commission
- Charity Commission regulations
The Charitable Incorporated Organisations (Constitutions) Regulations 2012, setting out what should be included in a governing document for a CIO. - Charity types: how to choose a structure
Charity Commission guidance to help you decide whether to set up a charitable incorporated organisation (CIO), a charitable company or an unincorporated association or trust. - Model governing documents
The Charity Commission provides several model governing documents for CIOs in England and Wales. The Association model constitution is for CIOs with voting members other than its charity trustees. The Foundation model constitution is for CIOs whose only voting members are its charity trustees.
Other
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Charitable Incorporated Organisations: A guide to establishing your charity as a CIO
Provides information on what is involved in setting up a new charity as a CIO, or converting an existing one in England and Wales. Published by Deloitte in 2011. - Charitable Incorporated Organisations for church charities
A Church Growth Trust November 2023 briefing on CIOs in England and Wales. Includes advantages and disadvantages of a CIO, how to register, conversion to a CIO, dissolution of a CIO and transferring a CIO's undertakings to another CIO. - Example accounts for a SCIO
The Scottish Charity Regulator (OSCR) website contains example charity accounts for Scotland. - Legal structures for community groups and not-for-profit organisations
Explanations of different types of not-for-profit organisation, and what to consider when choosing a legal structure. The guide covers unincorporated associations, charitable trusts, charitable incorporated organisations (CIOs), companies limited by guarantee, charitable companies, community interest companies (CICs), community benefit societies, and cooperative societies. - Scottish Charitable Incorporated Organisations (SCIOs)
Information on SCIOs provided by the Office of the Scottish Charity Regulator (OSCR). SCIOs: A Guide provides guidance on the legal form for charities and their advisers.
Hyperlinks
ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.
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Supporting finance professionals in their paid and voluntary roles in or with the charity and voluntary sector. Membership is free and open to everyone, including non-ICAEW members.
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