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How trustees set up their Charity Commission Account.
The Charities SORP provides guidance to preparers of charity accounts. The SORP provides recommendations and requirements setting out how to prepare ‘true and fair’ accounts in accordance with UK accounting standards. The SO…
Use our online service to keep your charity’s information and contact details up-to-date with the Charity Commission.
Guidance about making trustee decisions, including the 7 decision-making principles.
Find out about the rules you must follow to govern your charity.
How to decide what your charity’s purposes are and write them in the ‘objects’ clause of your governing document.
How to use internal financial controls to manage your charity’s financial activity and protect it from fraud and loss.
How to register your charity once it has been set up, what you need before you start your application and what happens after you apply.
Find out how to pay less tax as a charity and when to set up a subsidiary trading company.
Samples showing the layout and format of trustees’ annual reports and accounts under SORP 2005. For samples under SORP FRSSE and SORP FRS 102, see detail below.
Directions and guidance the examiner must follow and the role and responsibility of independent examiners when examining the accounts of a charity.
How to change your charity structure, for example from unincorporated to a CIO or charitable company.
Find out about your responsibilities to keep everyone who comes into contact with your charity safe from harm: this includes volunteers, staff and beneficiaries.
Understand the rules for making payments to trustees, including trustee expenses
Charity trustees must 'have regard' to the Charity Commission's public benefit guidance when carrying out activities to which it's relevant.
Find out how to make sure that your charity’s money is safe, properly used and accounted for.
Find out how to identify and deal with conflicts of interest in your charity.
A charity's objects are a statement of its purposes - they must be exclusively charitable.
Find out what sort of wrongdoing you can report to the Charity Commission, and how to report it.
Regulations setting out what should be included in a governing document for a CIO.
Don’t include personal or financial information like your National Insurance number or credit card details.
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