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Charity Community

Accounting and reporting

View articles, resources and guidance relating to accounting and reporting within the charity and voluntary sectors.
Displaying 1-10 of 37 results
Charities Statement of Recommended Practice (SORP) 2026
  • Hub page
  • 17 Jun 2025
The new Charities SORP (FRS 102) will come into effect for financial periods starting on or after 1 January 2026. Find out more about the changes and how charities might be affected.
Charities SORP
  • Listing
  • 28 Jul 2016
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.
Exclusive Charities - financial reporting and scrutiny (England and Wales)
  • Helpsheets and support
  • 01 Nov 2012
Technical helpsheet issued to help ICAEW members to understand key requirements relating to the financial reporting and scrutiny of charities registered in England and Wales.
Exclusive Charities - financial reporting and scrutiny (Scotland)
  • Helpsheets and support
  • 12 Oct 2018
Technical helpsheet issued to help ICAEW members to understand key requirements relating to the financial reporting and scrutiny of charities registered in Scotland.
Exclusive Charities - financial reporting and scrutiny (Northern Ireland)
  • Helpsheets and support
  • 12 Oct 2018
Technical helpsheet issued to help ICAEW members to understand key requirements relating to the financial reporting and scrutiny of charities registered in Northern Ireland.
Spotting errors after filing – what you need to do next
  • Article
  • 09 Apr 2026
It’s an uncomfortable moment: a set of charity accounts has been signed, filed with the regulator, and published, only for an error to come to light afterwards. While not uncommon, these situations require careful handling.
How to approach going concern reviews as a trustee
  • Article
  • 09 Apr 2026
At this time of year, many charity finance professionals and treasurers are entering their busiest season. With the financial year-end and subsequent audit approaching for many charities, the annual going concern review is a governance priority.
Mind the knowledge gap on small charity boards
  • Article
  • 09 Apr 2026
Most not-for-profits are small organisations, yet we find that trustees of smaller charities don’t always understand their statutory reporting and filing obligations. This article explores the risks of non-compliance, clarifies key thresholds in England and Wales (and signposts upcoming changes), and outlines the practical responsibilities trustees must meet to ensure transparency and public trust.
SORP 2026: why impact and sustainability reporting matters
  • Article
  • 28 Nov 2025
Funders increasingly ask for evidence that resources are being used effectively and responsibly, and the wider public, whose trust is essential to the sector, expects openness about how charities contribute to society, including how they manage their environmental and social footprint.
New charity financial thresholds: what accountants need to know
  • Article
  • 07 Nov 2025
The Department for Culture, Media and Sport (DCMS) recently confirmed significant changes to charity financial thresholds in England and Wales, aiming to create a proportionate legal framework and reduce the heavy administrative burdens faced by the sector.
Displaying 1-10 of 37 results
Practical information on the procedures and guidance to follow when preparing accounts and annual reports for charities.