Charities - Current Accounting and Scrutiny Issues

Course outline:

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 may vary if any new regulations or revisions to the SORP are issued, but the current plan is to include: 

• Accounting and scrutiny regime – a refresher and common problems  
• SORP Committee – recent guidance  
• Common accounting issues, including going concern, income, expenditure, assets, and liabilities as well as problems with disclosure  
• Trustees reports  
• Gift aid issues, including the differences between accounting and taxable profits  
• Recent auditing changes and common issues when auditing charities  
• Independent Examination issues, including going concern and related parties  
• Update on recent regulatory changes, including (for England and Wales) the implementation of the Charities Act 2022 

The content for online courses predating 2024 may vary.

CPD Hours: 2