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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…
How to get the right people with the right skills on your charity's trustee board.
Find out about the rules you must follow to govern 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.
Guidance about making trustee decisions, including the 7 decision-making principles.
Directions and guidance the examiner must follow and the role and responsibility of independent examiners when examining the accounts of a charity.
How to use internal financial controls to manage your charity’s financial activity and protect it from fraud and loss.
How to decide what your charity’s purposes are and write them in the ‘objects’ clause of your governing document.
Use our online service to keep your charity’s information and contact details up-to-date with the Charity Commission.
How to change your charity structure, for example from unincorporated to a CIO or charitable company.
Find out how to make sure that your charity’s money is safe, properly used and accounted for.
Find out about your responsibilities to keep everyone who comes into contact with your charity safe from harm: this includes volunteers, staff and beneficiaries.
Charity trustees must 'have regard' to the Charity Commission's public benefit guidance when carrying out activities to which it's relevant.
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 identify and deal with conflicts of interest in your charity.
What trustees need to do when preparing trustees’ annual reports, accounts and annual returns for accounting periods beginning on or after 1 November 2016.
Understand the rules for making payments to trustees, including trustee expenses
Regulations setting out what should be included in a governing document for a CIO.
How to transfer all your charity’s assets to another charity if it merges, changes structure or closes.
A charity's objects are a statement of its purposes - they must be exclusively charitable.
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