Charity - purpose and scope

The Charities area provides everything you need to report on the accounts of a charity whether the charity requires an audit, independent examination or is totally exempt, including:

  • an introduction to the charity sector and the reporting requirements for different types of charity;

  • work programmes for audit, independent examination and totally exempt assignments, in both Excel and PDF format;

  • example letters of engagement, letter of representation and letter of comment;

  • example reports for each type of assignment and type of charity;

  • disclosure checklists that address the requirements of the Charities SORP (FRS 102);

  • reference material such as the Charity SORPs and Regulations; and

  • archived reference material and disclosure checklists relating to previous SORPs and Regulations.