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Charities and social enterprises

Guidance and regulation

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  • Guidance for charity trustees about serious incidents: how to spot them and how to report.

  • 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…

  • How trustees set up their Charity Commission Account.

  • How to close a charity, and what to tell the Charity Commission when you have closed the charity.

  • Find out what procedures you need to follow to resign as a charity trustee or remove a trustee from the board.

  • Use our online service to keep your charity’s information and contact details up-to-date with the Charity Commission.

  • Find out about the rules you must follow to govern your charity.

  • Bespoke model constitutions for use when forming or converting to a CIC, with memorandum of association and articles of association templates. When completing section A8 of form IN01, please only tick "option 3-bespoke …

  • The recruitment, appointment and induction process for new charity trustees and how to set a framework for recruitment.

  • This guide outlines what the law in England and Wales says a charity is.

  • What to put in your trustees' annual report, depending on your charity's income and the value of its assets.

  • How to get the right people with the right skills on your charity's trustee board.

  • How to decide what your charity’s purposes are and write them in the ‘objects’ clause of your governing document.

  • How to manage your charity’s financial activity and use internal financial controls to reduce the risk of loss.

  • 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.

  • Find out how to make sure that your charity’s money is safe, properly used and accounted for.

  • Charity trustees must 'have regard' to the Charity Commission's public benefit guidance when carrying out activities to which it's relevant.

  • How to change your charity structure, for example from unincorporated to a CIO or charitable company.

  • Find out how to identify and deal with conflicts of interest in your 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.