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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.

Independent Examinations of Charities


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.

Regulating in the public interest


Charity Commission research on public views on charity: Charities need to communicate their impact better and demonstrate that funds are spent effectively.

Serious incident reporting for charities

Reporting a modified audit or independent examination opinion as a serious incident to the relevant UK charity regulator.