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Charities Act 2011

The Charities Act 2011 came into force on 14 March 2012. The 2011 Act did not change existing law or introduce new policy but simplified the structure of the existing legislation. On this page you can find articles, books and online resources providing guidance, briefings and information on the Act itself.

What's on this page?

  • Legislation
  • ICAEW commentary
  • Articles and books in the Library collection

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Charities Act 2011
The full text of the Act with accompanying explanatory notes.

Table of destinations
Table linking sections in the Charities Act 2011 to those in previous Acts

Charities Act 2010-2012
Archived record of the progress of the Charities Bill through Parliament from March 2011 until it received Royal Assent on 14 December 2011.


Charities legal and regulatory framework
ICAEW 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. 

Articles and books in the Library collection

Selected books

Acting for charities
H.Wilkinson (Wolters Kluwer, 2017)
Accounting Digest with worked examples. The law is stated as at July 2017.

Charity law and governance: a practical guide
C.Gillard (ICSA Publishing, 2018)
Guidance on the legal and regulatory framework within which charities in England and Wales operate.

Charities: an industry accounting and auditing guide
(Wolters Kluwer, 2016)
A guide to all the significant aspects of the accounting, auditing and taxation of charities, updated to reflect the introduction of the Charities Act 2011.

The Charities Acts Handbook: a practical guide
(LexisNexis, 2016)
Expert commentary and analysis on charity law, including the Charities Act 2011. 

The Charity Finance SORP compliance checklist
(Civil Society Media, 1996-)
This book is a comprehensive working document that crystallises essential reporting responsibilities for the busy charity practitioner or adviser. Includes full cross-referencing to the Charities SORP (FRS 102) and the Charities Act 2011. 

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