Charities- Current Accounting and Scrutiny Issues

The aim of this course is to keep all those involved in the preparation and scrutiny of charity accounts up to date with developments and common problem areas.

Content will include:

• Accounting and scrutiny regime – a refresher
• SORP Committee guidance
• COVID-19 accounting issues, including going concern, income, expenditure, assets and liabilities
• Gift aid issues, including the differences between accounting and taxable profits
• Scrutiny changes and reporting issues
• Trustees’ reports
• Recent auditing changes and common issues when auditing charities
• Independent Examination issues, including going concern and related parties
• Update on recent Charities Commission guidance and consultations
• Regulatory round-up, including matters of material significance

The content for online courses predating 2022 may vary.