Setting up and running a charity – guidance

Historical reporting thresholds for charities

Charity reporting thresholds for financial year ends starting from 1 March 1996 to financial years ending on or after 1 April 2009.

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The framework for accounting and reporting has evolved significantly over the years. The Charities Act 2006 simplifies the rules about when a professional audit is required, and reduced and later eliminated the differences in the thresholds for company and non-company charities. These changes were subsequently reflected in the provisions of the Charities Act 2011.

However in the past, the accounting and reporting requirements were more complicated because charitable companies had to comply with specific thresholds set out under company law which were quite different to those applying to non-company charities.

This document sets out reporting thresholds for:

  • charities with financial years beginning on or after 1 March 1996 (up to 31 March 2005).
  • charities with financial years beginning on or after 1 April 2005 (up to 26 February 2007).
  • charities with financial years beginning on or after 27 February 2007 (up to 31 March 2008).
  • charities with financial years beginning on or after 1 April 2008 (common external scrutiny thresholds) and which ended on or after 31 March 2009.
  • charities with financial years ending on or after 1 April 2009.