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Accounting and reporting

View articles, resources and guidance relating to accounting and reporting within the charity and voluntary sectors.
Displaying 1-10 of 29 results
Charities SORP
  • Listing
  • 28 Jul 2016
The charities SORP gives guidance on financial accounting and reporting for charitable entities. On this page you can access a range of articles, books and online resources providing quick links to the regulations, guidance and other key documentation.
Exclusive Charities - financial reporting and scrutiny (England and Wales)
  • Helpsheets and support
  • 01 Nov 2012
Technical helpsheet issued to help ICAEW members to understand key requirements relating to the financial reporting and scrutiny of charities registered in England and Wales.
Exclusive Charities - financial reporting and scrutiny (Scotland)
  • Helpsheets and support
  • 12 Oct 2018
Technical helpsheet issued to help ICAEW members to understand key requirements relating to the financial reporting and scrutiny of charities registered in Scotland.
Exclusive Charities - financial reporting and scrutiny (Northern Ireland)
  • Helpsheets and support
  • 12 Oct 2018
Technical helpsheet issued to help ICAEW members to understand key requirements relating to the financial reporting and scrutiny of charities registered in Northern Ireland.
How can we answer the legacy question in the next Charities SORP?
  • Article
  • 05 Aug 2024
In a previous article ‘The legacy question – What is wrong with accounting for legacies?’, we examined the difficulties of accounting for legacy income under the current accounting framework. Here, Richard Bray suggests approaches to answer the legacy question in the next iteration of the Charities Statement of Recommended Practice (SORP).
The legacy question – what is wrong with accounting for legacies?
  • Article
  • 05 Aug 2024
How do you cope when you are trying to solve a problem that it seems cannot be solved? A boyhood hero of mine was the nineteenth century Liberal Prime Minister William Gladstone who spent his later years trying to solve ‘The Irish Question’. There is a satirical quote, ‘every time the English tried to solve the Irish Question the Irish changed the question.’ The question was not answered in his lifetime.
Transforming non-profit accounting: the final exposure draft of INPAG is here!
  • Article
  • 03 Jun 2024
CIPFA and Humentum have now published the third exposure draft (ED3) of the world’s first-ever International Non-Profit Accounting Guidance (INPAG) for Non-Profit Organisations (NPO).
Start with 'Why': Top Tips for Effective Board Reports
  • Article
  • 11 Apr 2024
Effective board reports enable informed decision-making and strategic alignment. However, crafting a board report that supports your board’s decision-making requires more than just compiling data and financial results. It demands communicating the report’s purpose clearly, understanding the requirements of the trustees, and anchoring the reports in the charity’s strategic priorities.
Telling your charity’s story with impact
  • Article
  • 07 Feb 2024
2024 is likely to be a turbulent year so the need for charities to communicate what they do, why they do it and the difference they make continues to be important. The trustees’ annual report is a key part of a charity’s suite of communications and effective reporting helps to build trust. So, how can charities tell their story with impact?
INPAG Exposure Draft 2 published – join our webinar to find out more
  • Article
  • 10 Oct 2023
Get an update on its implications for charities operating internationally and its potential to affect the future of UK-Irish GAAP and the Charities SORPs post 2025, and learn how to get involved in the development of INPAG.
Displaying 1-10 of 29 results
Practical information on the procedures and guidance to follow when preparing accounts and annual reports for charities.