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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

Business spotlight: escaping the challenges of lockdown


10 August: Laura de Poitiers, financial controller of AIM-listed plc Escape Hunt, tells ICAEW Insights how the business coped through COVID, about her work in the charity sector and the benefits of ACA training.

Using electronic signatures

This helpsheet has been issued by ICAEW’s Technical Advisory Service to inform members what they need to take into considerations when using electronic signatures to sign reports and documents.

Charities: The state of the sector | 13 July 2020


Daniel Chan, Senior Manager at PwC, will explore the current state of the charity sector, including insights from New Philanthropy Capital's State of the Sector 2020 programme which captures where we stood as the COVID-19 crisis hit - in the final few months of calm before the storm.

Important reporting updates for charity auditors

Updated guidance on reporting duties for charity auditors and independent examiners has been issued that requires prompt action.

An introduction to using electronic signatures to sign an audit report

Many auditors are working from home during the COVID-19 lockdown, and this presents logistical challenges for the signing of the auditor’s reports on financial statements.

COVID-19 implications for charity accounting


This guide highlights a number of key issues arising from COVID-19 that may require consideration in connection with trustees’ annual reports and accounts for charities.

Tax charities respond to the COVID-19 pandemic

Stephen Banyard outlines how TaxAid and Tax Help for Older People are responding to the new and immediate needs created by the impact of COVID-19 on self-employed people.

Charity Finance Group: keeping up the good fight


22 May 2020: An interview with Roberta Fusco, the Director of Policy and Engagement at the Charity Finance Group (CFG). She anticipates that, in the short term, the charity sector is at risk of contraction.

How will COVID-19 shape the future of the UK charity sector?


15 May 2020: As part of a charity sector special, ICAEW Insights looks at how coronavirus has exposed vulnerabilities in charities’ funding models and how the sector is adapting to the ‘new normal’ in order to help others.

CXK: funding must always meet funded project costs


15 May 2020: Pauline Smith is the chief executive officer of CXK, a charity that delivers a range of services that support individuals to improve life choices. Funding is central and, currently, that is tough but the response has underlined the value of third sector organisations.

Virtual AGMs for Scottish charities – the ‘new normal’?


The Covid-19 pandemic is raising numerous issues for Scottish charities to deal with and forcing them to change the way they operate. One such issue is what to do about AGMs while still complying with Government guidelines on social distancing. Are virtual AGMs the answer? David Dunsire, Corporate Consultant at Lindsays shares some thoughts.

Charity Commission update on the implications of the Coronavirus (COVID-19) | 24 April 2020


In this update, Nigel Davies, Head of accountancy Services, Charity Commission will look at: - The latest Commission guidance to assist trustees - The SORP-making body's guidance on the implications for financial reporting - The UK Charity Regulators' update for auditors and independent examiners - Other resources to help charities including information on government financial assistance

Charities and COVID-19: Short term financial resilience


With the Covid-19 pandemic disrupting the lives of everyone in the country; many charity organisations are trying to find ways of managing the uncertainly during these unprecedented times. Jonathan Orchard, Partner at Sayer Vincent outlines several strategies that organisations can implement for short term financial resilience.

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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.

Running a charity

Manage financial difficulties in your charity caused by coronavirus

The Charity Commission 23-04-2020

Guidance from the Charity Commission to help charities facing difficult situations or decisions. The guidance summarises the key considerations and set out some practical steps for understanding your charity's financial position, creating a plan and making decisions.


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.



COVID-19 - volunteering in your area

Small Charities Coalition 27-03-2020

The Small Charities Coalition are maintaining a list of charities that are currently operating and in need of volunteers.

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