Displaying 1-16 of 16 results
Start with 'Why': Top Tips for Effective Board Reports
- Article
- 11 Apr 2024
Effective board reports enable informed decision-making and strategic alignment. However, crafting a board report that supports your board’s decision-making requires more than just compiling data and financial results. It demands communicating the report’s purpose clearly, understanding the requirements of the trustees, and anchoring the reports in the charity’s strategic priorities.
ICAEW pushes for charity audit threshold consultation
- Article
- 28 Mar 2024
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.
Letter of Support: charities need to put their own interests before those of their trading subsidiary
- Article
- 03 Aug 2023
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.
Small charities need you: volunteering as an independent examiner
- Article
- 20 Jul 2023
Charities are always on the lookout for professionals to provide independent examinations – and as long as it’s pro bono and the charity is small, you may not need a practising certificate.
Giving back as a pro bono Independent Examiner
- Article
- 02 Nov 2022
The squeeze that charities are facing at present is unprecedented. One of the ways that chartered accountants can help is by carrying out an independent examination of their annual trustee report and accounts, a ‘light touch’ alternative to an audit.
Independent examination helpsheet
- Helpsheets and support
- 31 Jan 2022
Find out what ICAEW members should consider when they take on independent examinations of charities.
Charity Commission recordings for Auditors and Independent Examiners
- Listing
- 06 Dec 2021
Short video recordings for auditors and independent examiners from the Charity Commission for England and Wales on their duty to report matters of material significance to charity regulators, and on the Charity Commission’s ‘external scrutiny benchmark.’
Exclusive
Charities - financial reporting and scrutiny (England and Wales)
- Helpsheets and support
- 14 Dec 2022
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.
Matters of Material Significance reportable to UK charity regulators
- Article
- 03 Nov 2021
Guidance for auditors and independent examiners about the statutory duty to report any matters of significance to charity regulators in England and Wales, Scotland and Northern Ireland.
Independent Examinations of Charities
- Webinar
- 02 Nov 2021
Recorded by ICAEW's Quality Assurance team in November 2021, this video looks at how to assess if a charity is eligible for an independent examination (IE), the general approach to undertaking an IE and some of the practical aspects.
Reporting of Matters of Material Significance
- Article
- 13 May 2020
Following the recent release of updated guidance for auditors and independent examiners, the Charity Commission has announced that it will be conducting a review of all independent examination reports or audit opinions, signed on or after 1 May 2020.
Exclusive
Charities - financial reporting and scrutiny (Scotland)
- Helpsheets and support
- 19 Feb 2020
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
- 19 Feb 2020
Technical helpsheet issued to help ICAEW members to understand key requirements relating to the financial reporting and scrutiny of charities registered in Northern Ireland.
Charities legal and regulatory framework
- Helpsheets and support
- 17 Feb 2020
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.
Exclusive
Community Interest Companies (CICs)
- Helpsheets and support
- 08 Nov 2019
Technical helpsheet issued to help ICAEW members understand key aspects of the legal, regulatory and reporting frameworks for Community Interest Companies (CICs).
Audit insights: charities - positive impacts in challenging times
- Thought leadership report
- 06 May 2018
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.
Displaying 1-16 of 16 results