Updating guidance for independent examination of charity accounts

The Charity Commission (England and Wales) has opened a consultation on guidance on the external scrutiny of charity accounts (CC32) and extending this to consolidated accounts.

The Commission has

“decided it was time to consult on the external scrutiny of charity accounts because of a number of recent developments including the change in the thresholds for audit and the preparation of consolidated group accounts; and the UK charity regulators’ consultation on matters of material significance that must be reported to regulators, and lastly changes in expectations of the charity sector post Keeping Kid’s Company.”

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