A Practical Introduction to Charities
Acting for charities is high profile work as there is generally a wider public interest in charities than in a more typical commercial company assignment, as well as accountability to the regulatory authority, the Charity Commission. On completion of this course participants will understand what the rules and regulations concerning charities are and understand how to act for charities in practice.
- Overview of charity legislation
- The accounting and reporting requirements of Charities Act, Companies Act and SORP 2015 (FRS 102)
- Fund accounting
- The Statement of Financial Activities and other accounting requirements
- Recognition of incoming resources
- The trustees’ report
- The role of the independent examiner
- The role of the auditor
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