08-01-2008
Read OSCR's guidance on the preparation and examination of accounts using the Receipts and Payments (R&P) method. The Receipts and Payments work pack is provided for those with a gross income of less than £250,000 (£100,000 for those preparing accounts for accounting periods starting before 1 April 2011) and who prepare charity accounts on the Receipts and Payments basis; and those who scrutinise such accounts under Independent Examination.