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Charity sector special

In this charity sector special, we look at how charities are overcoming the challenges presented by the coronavirus pandemic. We also examine the new sources of funding available for charities to assist their work during the pandemic and analyse the contribution the charity sector makes to the public sector.

If you are a finance professional with involvement in the charity and voluntary sector, why not join ICAEW's Charity Finance Professionals Community to stay up to date with the latest developments in charity finance, taxation and governance.

Save the Children UK: transformed ‘beyond recognition’

Save the Children UK has transformed its reputation over the past three years. The charity’s senior accountability manager, Laura-Louise Fairley, explains the changes and improvements they put in place to improve its public perception.

Charities SORP research – Smaller charities

Power to Change, the Charities Aid Foundation and the Lloyds Bank Foundation have commissioned research to understand how small charities experience accounting regulation and guidance.

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.

Small Charity Week (14 - 19 June 2021)

We know that many of you work or volunteer in the small charity sector, for example as independent examiners, advisers or by giving your time to the sector as trustees.

Accounting for a change in legal form

Charities may change their legal form, for example if trustees of an unincorporated charities decide to establish a charitable company or Charitable Incorporated Organisation (CIO) to continue the charity’s work in an incorporated structure. This may be decided as a response to the changing activities of the charity and the risks involved.

ESG, what can corporates learn from the charities’ reporting framework?

We are in the middle of a boom for ESG reporting, driven by the growing realisation of the risks arising from climate change and inequality, a realisation that has now permeated into capital markets. Every day sees a new tool for ESG or SDG or Sustainability Reporting. Recent proposals for a European Corporate Sustainability Reporting Directive and for IFRS to establish a Sustainability Standards Board alongside the International Accounting Standards Board will make some form of non-financial reporting as commonplace as financial reporting.

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