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The Charities SORP provides guidance to preparers of charity accounts. The SORP provides recommendations and requirements setting out how to prepare 鈥榯rue and fair鈥� accounts in accordance with UK accounting standards. The SO鈥�
What to put in your trustees' annual report, depending on your charity's income and the value of its assets.
Find out about the rules you must follow to govern your charity.
Understand the rules and risks when using charity funds to pay a trustee or a person or organisation connected to a trustee.
How to decide what your charity鈥檚 purposes are and write them in the 鈥榦bjects鈥� clause of your governing document.
How to use internal financial controls to manage your charity鈥檚 financial activity and protect it from fraud and loss.
How to change your charity structure, for example from unincorporated to a CIO or charitable company.
Find out what sort of wrongdoing you can report to the Charity Commission, and how to report it.
How trustees set up their Charity Commission Account.
Guidance about making trustee decisions, including the 7 decision-making principles.
Find out how to make sure that your charity鈥檚 money is safe, properly used and accounted for.
How to register your charity once it has been set up, what you need before you start your application and what happens after you apply.
Use our online service to keep your charity鈥檚 information and contact details up-to-date with the Charity Commission.
Find out about your responsibilities to keep everyone who comes into contact with your charity safe from harm: this includes volunteers, staff and beneficiaries.
Charity trustees must 'have regard' to the Charity Commission's public benefit guidance when carrying out activities to which it's relevant.
Regulations setting out what should be included in a governing document for a CIO.
Find out how to pay less tax as a charity and when to set up a subsidiary trading company.
Directions and guidance the examiner must follow and the role and responsibility of independent examiners when examining the accounts of a charity.
A charity's objects are a statement of its purposes - they must be exclusively charitable.
Understand what information you will need to prepare for the Annual Return 2025, and why new questions have been included.
Don鈥檛 include personal or financial information like your National Insurance number or credit card details.
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