(Version October 2007)

All charities must maintain financial records and prepare accounts and registered charities must prepare an annual report. What type of accounts and the detail into which you will need to go with your report depends on a number of factors including the size of the charity.

The Charities Act 1993, as amended by the Charities Act 2006, has made a number of changes to the accounting requirements and this has required us and the Office of the Third Sector to undertake some consultations on different aspects. On this page you will find links to these consultations as well as links to the accountancy pages on our website.

• Consultations
• Preparing and submitting your charity accounts and reports
• Charities Act 2006 home page

Consultations

CC15 Charity Reporting and Accounting: The Essentials - this anticipates the planned common audit framework - the Customer Network consultation has now closed and responses are being analysed

Charities Act 2006 - Consultation on implementation of accounting and reporting changes

Reporting Public Benefit - Consultation on Changes to the Accounting and Reporting Framework

Charities Act 2006 - Consultation on implementation of audit, accounting and reporting changes

The Directions for the Independent Examination of Charity Accounts and associated guidance: a draft for consultation with the sector and practitioners - this anticipates the extension of independent examination to small company charities.

Preparing and submitting your charity accounts and reports

For information about the different types of charity accounts and what you need to do, see SORP, Charity Accounts and Reports: What you Need to Know

If you are ready to submit your charity's accounts, you can go directly to Apply for it - Accounting for your charity

Follow this link if you need help with preparing charity accounts and reports

Follow this link if you're looking for information about the Annual Return

Charities Act 2006 home page