This course will provide a detailed insight into the reporting framework for charities, including requirements for audit and independent examination, and the format and content of charity accounts. This course is ideal for accountants who are new to charities or need a refresher. Topics covered include:

• Charity regulatory and legal framework
• The format and content of charity accounts and how these differ from non-charities
• The Trustees’ Annual Report
• Challenging areas including income recognition and fund accounting
• Charity specific disclosures – practical considerations
• Key considerations for auditors and independent examiners