How and when to report an issue to us

Guidance for trustees, employees and volunteers of a charity

We need to know about issues that have resulted in or might result in a significant loss of funds or a significant risk to the charity’s property, work, beneficiaries or reputation. This section explains when and how you need to tell us and explains what our response may be.

Guidance for auditors and independent examiners

Auditors and independent examiners in England, Wales and Scotland have a common statutory duty to report matters of material significance to charity regulators. This section sets out which issues you should report to us and explains how we will take action.

Guidance for the general public

Occasionally people have cause to complain about charities. In some cases this is a matter for us, but in other cases you should take the matter up with the charity itself or with another body. This section explains where we will and will not take action.

© Crown Copyright

© 2010 Crown Copyright          Copyright Notice, Disclaimer and Privacy Statement