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Coronavirus and charities

The coronavirus COVID-19 epidemic is affecting charities and volunteer organisations. This page gathers ICAEW insights and externally-produced resources providing practical information on managing charity finances and delivering services safely.

The ICAEW has two communities in this sector that may be of assistance:

ICAEW insights


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Charities: bespoke needs, bespoke banking


ICAEW member and CAF Bank CEO, Alison Taylor, has many years’ experience in corporate banking leadership roles, but says the sweet spot for her is where charity connects with the private and public sectors.

Rebuilding trust in charities


The reputation of the charity sector is at risk: in order to restore lost faith and regain the trust of individuals and communities, the sector will need to communicate and engage with its supporters in new and innovative ways.

Budget 2021 – what is the outlook for charities?


On 3 March 2021, the Chancellor extended coronavirus support measures and outlined a series of measures aimed at supporting the rebuilding of the economy post-COVID. But what were the key announcements for civil society organisations and their beneficiaries?

COVID-19 implications for charity accounting – updated guidance

Read ICAEW's recently updated guidance.

How to ensure a charity’s financial sustainability during COVID-19


13 January 2021: COVID-19 has increased demand for charity services while impacting revenue-raising opportunities. Helena Wilkinson, Head of Charities at Price Bailey, suggests the impact is likely to be even greater in 2021 and outlines actions charities can take to manage financial sustainability.

Keep your charity safe


New helpsheet for charities on keeping themselves safe in the pandemic and beyond, issued in December 2020 by the Fraud Advisory Panel, the Charity Commission, the National Cyber Security Centre and others.

The Kruger report


The Kruger report recognises the contribution of charities and volunteers in the support of communities during the COVID-crisis and sets out 20 recommendations for a new social covenant.

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External resources

Charity accounts

Guidance for Independent Examiners during COVID-19 or in a time of national emergency.

UK Charity Regulators 07-05-2020

Guidance issued jointly by the UK Charity Regulators to assist Independent Examiners with some of the considerations that may arise due to the impact of the COVID-19 virus. Covers restrictions on access to records; access to those in management and control of the charity; risk factors; implications for the examiner's report; sign off and filing of accounts.

COVID-19 control measures and financial reporting by charities

Charities SORP 23-03-2020

Guidance for trustees and preparers of charity accounts produced by the SORP-making body. The briefing highlights the potential impact of control measures to contain COVID-19 on financial reporting by charities and discusses the implications for trustees' annual reports, going concern and the alternative basis to going concern when preparing accounts under the Charities SORP.


We stand with the sector

London Funders 27-03-2020

Statement and news from funding organisations and trusts regarding the coronavirus situation.

Funding to tackle COVID-19 and its impact

Fundraising UK 23-03-2020

This list features funding to help individuals affected, charities hit by a drop in income, and to support medical research into tackling or ameliorating the virus.

Charity governance

Trustee training modules

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ICAEW 05-12-2018

Six online training modules covering the duties, obligations, operational and strategic considerations of trustees.


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