Independent Examination of Charity Accounts
16th July 2008, 8:49 am
An updated version of the Charity Commission’s directions and guidance on Independent Examination of Charity Accounts (CC31) in England and Wales brings it up to date in terms of legislation and accounting regulations.
It also addresses the inclusion of charitable companies in the statutory IE regime from 1st April 2008 and the new ‘Duty to Report’ to the Commission on certain issues (the old Direction 12) has been completely re-written with greater detail and a change of emphasis. The duty applies to any work carried out from 1st April, with the other provisions applying to accounting periods beginning on or after 1st April 2008.
In web or pdf versions from http://www.charitycommission.gov.uk/publications/ccpubsar.asp.
(From Fiona Gordon, ACIE)