Objectives

• Highlight tricky areas of accounting for charities and how to get them right
• Highlight important SORP requirements and how these differ compared to commercial entities
• Contrast financial reporting requirements for different sizes of charity
• Provide feedback on problem disclosure issues in statutory accounts
• Pinpoint important considerations for auditors and independent examiners

Key Topics

• Recognition and categorisation of income
• Fund accounting
• Fixed assets and investments – key issues for charities
• Accounting policies, reserves and going concern
• Problem disclosure notes and how to get them right
• What makes a good Trustees’ Annual Report

Who Should Attend

Staff in accountancy firms and charities who prepare, audit and independently examine accounts for academy trusts