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:

• COVID-19 accounting issues, including going concern, income, expenditure, assets and liabilities
• Recent and forthcoming changes to the Charities SORP (FRS 102)
• Gift aid issues, including the differences between accounting and taxable profits
• Scrutiny changes and reporting issues
• Trustees’ reports
• Recent auditing changes, including the Ethical Standard and the ISAs on Going Concern and Accounting Estimates
• 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