Charities Manual

Our Charities Manual provides you with the current and permanent file programmes needed to undertake an audit or independent examination for a charity in England and Wales, Scotland or Northern Ireland. 

Limited company and unincorporated charities are covered, as well as Charitable Incorporated Organisations (both CIOs and SCIOs). 

The manual also includes: 

  • accounts disclosure checklists for both accruals and receipts and payments accounts.  
  • guidance notes that summarise the current legal accounting, auditing and reporting requirements for charities. 

Our Charities Manual can be browsed online or sections of content or commentary can be downloaded in Microsoft word or PDF. There is also the flexibility to ‘customise’ a download suitable for your engagement. For every new assignment, you will need to navigate to our website to obtain the most up to date version.

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