Charity Reporting and Accounting: The Essentials (CC15)

This guidance from the Charity Commission is aimed primarily at charity trustees and sets out what charities are required to do, in terms of preparing Annual Reports, accounts, and Annual Returns. It also signposts to other helpful information.

This guidance incorporates the changes introduced by the Charities Act 2006; however further changes, for company charities only, will be brought into effect by the Companies Act 2006. A further update to this guidance will be issued when these changes take effect.