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Guidance

Charity accounts

Read guidance to find out what accounts your charity must prepare.

Updates to this page

From:
The Charity Commission
Published:
1 November 2016
Last updated:
16 September 2026
Show all updates

  1. Guidance has been updated to reflect the introduction of SORP 2026 which applies to accounting years starting on or after 1 January 2026 and changes to accounting thresholds which come into effect on 30 September 2026 and apply to financial years ending on or after 30 September 2026.

  2. Guidance has been updated to reflect the introduction of SORP 2026 which applies to accounting years starting on or after 1 January 2026.

  3. Guidance updated to reflect changes introduced by the Charities Act 2022.

  4. The guidance has been updated to include the use of electronic signatures on the balance sheet, trustees' annual report and independent examination.

  5. First published.

Applies to England and Wales

Documents

Charity accounts: rules for trusts and unincorporated associations

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Charity accounts: rules for Charitable Incorporated Organisations (CIOs)

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Charity accounts: rules for charitable companies

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Charity reports and accounts: November 2016 to before 1 January 2026

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Threshold changes at a glance

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Details

This guidance explains the different accounting requirements for charities for financial periods starting on or after 1 January 2026.

There is separate guidance for:

  • trusts and unincorporated associations
  • charitable companies
  • Charitable Incorporated Organisations (CIOs)

Read the guidance that applies to your type of charity. This will help you to follow the correct rules.

If you do not know what your charity’s type is, check your governing document.

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