Charity accounting and reporting

This section sets our where we need to be told about changes to a charity's details or status. It also provides guidance for charities and charity advisers on preparing Annual Returns and Trustees' Annual Reports and accounts.

It explains where charity accounts need to be scrutinised by an auditor or independent examiner, and which accounting method is appropriate. It also gives full details of the The Charities SORP (Statement of Recommended Practice) and where it should be used.

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