Reporting Funds: list of acceptable GAAPs
List of Generally Accepted Accounting Practices that HMRC will accept for Reporting Fund status.
Ref: OFM13550 PDF, 32.2KB, 4 pages
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email email@example.com. Please tell us what format you need. It will help us if you say what assistive technology you use.
Attached is a list of Generally Accepted Accounting Practices (GAAPs) that HM Revenue and Customs (HMRC) will accept in respect of applications for Reporting Fund status.
Further GAAPs may be added as applications are received from funds wishing to prepare accounts using GAAPs that do not yet appear on this list.