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Audit insights: charities - positive impacts in challenging times

Charities play a significant role in the fabric of our national life, but they are being scrutinised more closely than ever. In this Audit insight, ICAEW has collated the expert knowledge of external auditors and ICAEW specialist staff to set out a series of recommendations to help charities to demonstrate their positive impact and become more resilient and transparent.

ICAEW REP 144/16

Directions for independent examination and related guidance including proposals to extend independent examination to consolidated accounts.

Charity External Scrutiny Update

Listen to this free webinar where Nigel Davies, Joint Chair Charities SORP Committee, and Peter Taaffe, BwMacfarlane to discuss the proposed questions to Independent Examination Directives.

Charity Commission and ICAEW Audit Summit

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On Friday April 17 the CVSIG and the Charity Commission held a charity audit summit at Chartered Accountants’ Hall.

Independent examination - and assurance

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Independent examinations of charity accounts are one example of a broad type of engagement that falls under the general heading of assurance. Exploring the relationship between audit, independent examination, and assurance review can throw light on the underlying nature of these different engagements.

In Kind Direct

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In Kind Direct supports thousands of charities across the UK by providing the products that charities need to run their organisation and help beneficiaries.

Utility Aid works with the Group

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To further reduce energy dependency and thus cost in the not-for-profit sector, Utility Aid is proud to be working with the Charity and Voluntary Sector Group.

Clarity ISAs guidance

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The Audit and Assurance Faculty has developed practical examples of audit documentation for small charities to reflect the new requirements introduced on or after 15 December 2010.

Charity street collections

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The main statutory provisions for the conduct of charitable street collections date from the 1970s. This gives rise to potential pitfalls for accountants who are asked to report on collection proceeds because the standard terms prescribed by licensing authorities are a dangerous combination of certainty and non-specified procedures.

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