Charity Community resources

The charities SORP gives guidance on financial accounting and reporting for charitable entities. On this page you can access a range of articles, books and online resources providing quick links to the regulations, guidance and other key documentation.

The Charity Commission’s directions and guidance that examiners must follow, and the role and responsibility of independent examiners when examining the accounts of a charity.

The Charity Commission’s guidance on independent examinations for trustees.

Call for review of charity audit thresholds as inflation drags many smaller charities into scope against a backdrop of harsh financial challenges across the third sector.

In this challenging economic environment, charities with commercial trading operations might face increasing calls to issue letters of support to their trading subsidiaries. Trustees will need to protect the charity’s interests and follow charity law and regulation if they consider issuing a letter of support.

The Charity Commission’s advice for charities that are facing financial difficulties and how charities can reduce the risk of insolvency.

From difficulties opening accounts to having them closed unexpectedly, the charity sector’s experience of banking continues to fall short. CAF Bank CEO and ICAEW member Alison Taylor explains why there’s more than reputation at stake.

Is your charity operating with a ‘blood, sweat and tears finance function’, which marginally meets the informational requirements of internal customers and legal reporting requirements, but do so with great pain and effort? If this sounds familiar, then it might be time to consider upgrading your accounting systems. This is crucially important because the quality of a charity’s accounting and reporting is directly linked to its future sustainability.

Imagine a world where firefighters are judged not by lives saved, but by how little they spend on trucks and hoses. Such a scenario would be absurd, but this is precisely the dilemma many charities face today.

As a PhD Researcher from the University of Portsmouth, I interviewed officers of small charities who had experienced fraud for a recent study. These individuals shared valuable insights about how trustees can protect their charities against fraud.

The Charity Commission has sent this alert on behalf of the Environment Agency: criminals are currently targeting charities that own land across the South East of England.

In today’s digital age, charities are increasingly reliant on technology to manage donations, communicate with stakeholders, and deliver services. However, this growing reliance on online systems also exposes them to significant cyber threats. Finance professionals and trustees play a crucial role in ensuring their organization’s cybersecurity, yet many lack the resources or expertise to address vulnerabilities effectively.

Fraudsters are always finding new ways to target charities. As a Community, we can support each other by sharing examples of fraud attempts to help us be vigilant and improve our internal controls. Would your charity have fallen for this latest scam?

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.

This plan explains how the Department for Culture, Media and Sport has been implementing the Charities Act 2022.

The Charity Commission’s guide to help trustees understand their legal duties regarding their charity’s use of social media.

The Code of Fundraising Practice sets the standards that apply to fundraising carried out by all charitable institutions and third party fundraisers in the UK.

The Charity Commission’s guide to what charity reserves are and how to develop and report on a charity's reserves policy.

The Charity Commission’s guide helps trustees make the right decisions about investing charity funds.

Opening a bank account is an important step for any voluntary organisation. This new digital guide from UK Finance simplifies the process, by giving you guidance on how to choose, open and manage a bank account.

Have your say on the Charity Investment Governance Principles, before 7 August.

The initiative emerges amid growing calls for mandatory environmental disclosure and UN talks towards a legally binding treaty to end plastics pollution.

Higher levels of ESG reporting in the charity sector will help to support accountability, best practices and access to finance, explain Nick Sladden and Carys Tetlaw of RSM UK.

The end of the last decade brought with it one of the most difficult years for investors of all hues, but ESG moved firmly from the periphery to centre stage. The E (environmental) has been prominent for several years, but it was the S (social) which had the standout year.

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.

Is removing the VAT exemption from private school fees and slashing business rates relief for charitable independent schools the thin end of the wedge for the Third Sector?

In this challenging economic environment, charities with commercial trading operations might face increasing calls to issue letters of support to their trading subsidiaries. Trustees will need to protect the charity’s interests and follow charity law and regulation if they consider issuing a letter of support.

Court upholds ruling that entitles Nuffield Health, a registered charity, to mandatory business rates relief of 80 percent for a members-only gym in the London Borough of Merton Council.

This Sayer Vincent guide explains when trading is permitted within a charity, how to use tax exemptions and set up appropriate structures if they wish to expand trading activities.

As a PhD Researcher from the University of Portsmouth, I interviewed officers of small charities who had experienced fraud for a recent study. These individuals shared valuable insights about how trustees can protect their charities against fraud.

In today’s digital age, charities are increasingly reliant on technology to manage donations, communicate with stakeholders, and deliver services. However, this growing reliance on online systems also exposes them to significant cyber threats. Finance professionals and trustees play a crucial role in ensuring their organization’s cybersecurity, yet many lack the resources or expertise to address vulnerabilities effectively.

Read the sector’s annual barometer of digital adoption, skills, attitudes, funding and support needs across the sector.

Drawing insights from recent reports and analyses, this article provides an overview of the current state of the charity sector and offers advice on how to respond to the key challenges currently facing charities.

The Charity Commission’s essential guide for trustees outlines what’s required of a charity trustee, including your responsibilities to your charity.

Refresh your knowledge with the Charity Commission's 5-minute guides.

The Charity Governance Code represents a standard of good governance practice to which all charities should aspire.

The Charity Commission’s guidance for charity trustees about serious incidents: how to spot them and how to report.