Who is responsible for preparing the trustees' annual report?
The charity trustees are ultimately responsible for preparing the TAR. They are the people who are in management and control of the charity and who are best placed to understand the achievements and activities of the charity over the year.
Charity trustees may get assistance from the charity’s staff or from professional advisors in drafting the report but they are the ones who approve the final report and retain the ultimate responsibility for its content. Your auditor or independent examiner cannot write the report for you but will be able to advise if the content is compliant with legal requirements.
One or more charity trustees must sign and date the report as a means of approving it on behalf of all the other charity trustees.
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