The Charity Governance Code is a practical tool to help charities and their trustees develop high standards of governance. The Code steering group launched an updated version of the Code in December 2020, following a public consultation that ran from November 2019 to February 2020 and received over 800 responses.
New helpsheet for charities on keeping themselves safe in the pandemic and beyond, issued in December 2020 by the Fraud Advisory Panel, the Charity Commission, the National Cyber Security Centre and others.
Second edition of the Charities SORP to download.
Development of the Charities SORP – find out more about the SORP Committee.
Model examples of a charity’s Trustees’ Annual Report.
Information sheets are intended to advise preparers on the suggested solutions to implementation issues from applying charities SORP (FRS 102).
Benchmark for external scrutiny of charity accounts: The Charity Commission’s benchmark is intended to help trustees check that the basics have been covered.
Auditors and independent examiners have a statutory duty to report any matters of significance to charity regulators. Find out what needs to be reported.
Charity regulation and legislation
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.
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.
Five essential guides for all trustees: The Charity Commission has revamped its core guidance to make it easier for trustees to understand their responsibilities.
COVID guidance for trustees: Charity Commission guidance to help with running your charity during the coronavirus (COVID-19) outbreak.
Considering a merger? 20 questions that trustees need to ask
The Charity Commission’s questions provide a useful guide for trustees to identify any areas of weakness.
ICAEW Volunteers’ board: Search for volunteering opportunities, including trustee vacancies, in your area.
NCVO resources for volunteers. Includes extensive resources on managing charities, events, courses, research and news relevant to the charity sector.