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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…
Check who is eligible to be a trustee and what skills they need to have
This page explains upcoming changes to how charities report and prepare their accounts.
Find out about the rules you must follow to govern your charity.
Find out what procedures you need to follow to resign as a charity trustee or remove a trustee from the board.
Find out about your responsibilities to keep everyone who comes into contact with your charity safe from harm: this includes volunteers, staff and beneficiaries.
How to change your charity structure, for example from unincorporated to a CIO or charitable company.
How to decide what your charity’s purposes are and write them in the ‘objects’ clause of your governing document.
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.
Understand the rules and risks when using charity funds to pay a trustee or a person or organisation connected to a trustee.
Guidance for trustees about charities raising funds from the public.
How to set up and use your new 'Charity Commission Account' and manage other users’ access and permissions.
Find out what sort of wrongdoing you can report to the Charity Commission, and how to report it.
How to transfer all your charity’s assets to another charity if it merges, changes structure or closes.
Charity trustees must 'have regard' to the Charity Commission's public benefit guidance when carrying out activities to which it's relevant.
Directions and guidance the examiner must follow and the role and responsibility of independent examiners when examining the accounts of a charity.
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 trustees set up their Charity Commission Account.
Find out how to identify and deal with conflicts of interest in your charity.
Legal rules for trustees when deciding whether to accept, refuse or return a donation.
Don’t include personal or financial information like your National Insurance number or credit card details.
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