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.
Charity regulation and legislation
Articles, reports and other resources that enable accountants in business to make a real difference to their organisations by providing them with practical information on the latest thinking in law and regulation in the charity sector.
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.
Charity Commission research on public views on charity: Charities need to communicate their impact better and demonstrate that funds are spent effectively.
1 April 2020: the disruption caused by coronavirus has led the Charities SORP-making body to issue a new set of guidelines
Due to the exceptional current circumstances, the SORP-making body is issuing advice on the financial reporting implications that may arise from the measures being put in place to contain the impact of the COVID-19 virus.
Serious incident reporting for charities
Reporting a modified audit or independent examination opinion as a serious incident to the relevant UK charity regulator.
Updated guidance for trustees to report serious incidents to the Charity Commission.
The Charity Commission’s guide to the key duties of all trustees of charities in England and Wales, and what trustees need to do to carry out these duties competently.