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This page explains upcoming changes to how charities report and prepare their accounts.
Find out about your responsibilities to keep everyone who comes into contact with your charity safe from harm: this includes volunteers, staff and beneficiaries.
Find out what sort of wrongdoing you can report to the Charity Commission, and how to report it.
Find out what procedures you need to follow to resign as a charity trustee or remove a trustee from the board.
Before you start to set up a charity make sure that you know it is the best option for what you want to do.
The Charities SORP provides guidance to preparers of charity accounts. The SORP provides recommendations and requirements setting out how to prepare ‘true and fair’ accounts in accordance with UK accounting standards. The SO…
How to use internal financial controls to manage your charity’s financial activity and protect it from fraud and loss.
This guide outlines what the law in England and Wales says a charity is.
How to change your charity structure, for example from unincorporated to a CIO or charitable company.
Find out about the rules you must follow to govern your charity.
How to decide what your charity’s purposes are and write them in the ‘objects’ clause of your governing document.
Find out how to make sure that your charity’s money is safe, properly used and accounted for.
Charity trustees must 'have regard' to the Charity Commission's public benefit guidance when carrying out activities to which it's relevant.
Samples showing the layout and format of trustees’ annual reports and accounts under SORP 2005. For samples under SORP FRSSE and SORP FRS 102, see detail below.
How to register your charity once it has been set up, what you need before you start your application and what happens after you apply.
How to set up and use your new 'Charity Commission Account' and manage other users’ access and permissions.
Directions and guidance the examiner must follow and the role and responsibility of independent examiners when examining the accounts of a charity.
Understand what information you will need to prepare for the Annual Return 2025, and why new questions have been included.
A charity's objects are a statement of its purposes - they must be exclusively charitable.
How trustees set up their Charity Commission Account.
Do not include personal or financial information like your National Insurance number or credit card details.
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