Accounts and finance guidance
Summary
Guidance on how to prepare different types of accounts and how to look after your charity’s finances.This Guide sets out the legal requirements for preparing charity accounts and getting those accounts externally scrutinised.
Our Receipts and Payments Work Pack applies to all non-company charities whose gross annual income is less than £250,000 (£100,000 for periods starting before 1 April 2011) and where there is no requirement within the charity's constitution or by funders to prepare accrued accounts.
Joint guidance from UK Charity Regulators for independent examiners undertaking assignments that may be affected by the coronavirus (COVID-19) pandemic.
This Guide aims to explain what independent examination involves, how to select an independent examiner for your charity and what you need to do to prepare for an independent examination.
This Guide aims to explain what independent examination involves and what responsibilities and duties are attached to the role of the independent examiner.
This guidance explains what a trustees’ annual report is, what the law says it must contain and how you can use it to benefit your charity.
This guidance is to help those completing the Annual Return to understand the questions and to answer them accurately.
This Guidance sets out some of the key points to consider if your charity has investments or is thinking about investing and how your duties as charity trustees apply.
Understanding the risk of fraud in your charity and how to reduce it.
This factsheet sets out the accounting requirements for charities incorporating as a SCIO from an unincorporated association or Trust.
This guidance helps you to complete your online annual return.
This factsheet is aimed at charity trustees of small to medium sized charities looking to produce or update a reserves policy.
Read the Accounting And Reporting By Charities: Statement Of Recommended Practice.
Matters of Material significance Guidance helps auditors and independent examiners understand the legal duty they have to report matters of material significance to OSCR. Information on the latest changes to this guidance can be found here.
Reporting of Relevant matters Guidance helps auditors and independent examiners understand the discretion that they have to report matters of relevance to OSCR.
These guidance documents have been jointly prepared with the charity regulators in England and Wales and Northern Ireland.
This guidance is aimed at small and medium charities with paid employees. It is designed to improve awareness among charity trustees of their legal responsibilities in relation to auto-enrolment.
A guide to OSCR Monitoring under Section 19 - Monitoring of charitable assets following removal from the Scottish Charity Register.
This document provides you with information about raising a concern under the Public Interest Disclosure Act 1998 (PIDA), also known as ‘whistleblowing’.
This guidance is aimed at charity trustees of cross-border charities and people working with or advising charity trustees.