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This page explains upcoming changes to how charities report and prepare their accounts.
Bespoke model Articles of Association and model Memorandum of Association. Please note: When applying to incorporate a CIC online a Memorandum of Association is not required, it is also not required when applying to conve…
What to think about when recruiting and appointing new charity trustees, including rules about who can be a charity trustee.
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…
Find out how to make changes to your charity's governing document.
Before you start to set up a charity make sure that you know it is the best option for what you want to do.
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
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.
Check who is eligible to be a trustee and what skills they need to have
This guide outlines what the law in England and Wales says a charity is.
Understand what information you will need to prepare for the Annual Return 2025, and why new questions have been included.
Comprehensive information for those people who want to form a community interest company (CIC), other stakeholders and those giving professional advice about CICs.
Find out what procedures you need to follow to resign as a charity trustee or remove a trustee from the board.
How to set up and use your new 'Charity Commission Account' and manage other users’ access and permissions.
How to decide what your charity’s purposes are and write them in the ‘objects’ clause of your governing document.
How to use internal financial controls to manage your charity’s financial activity and protect it from fraud and loss.
How to change your charity structure, for example from unincorporated to a CIO or charitable company.
How trustees set up their Charity Commission Account.
Find out about your responsibilities to keep everyone who comes into contact with your charity safe from harm: this includes volunteers, staff and beneficiaries.
Directions and guidance the examiner must follow and the role and responsibility of independent examiners when examining the accounts of a charity.
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