The Charity Commission (for England & Wales) updated their CC15 charity reporting and accounting guidance (published 27 March 2015) last month.
The latest update, in the form of CC15d, incorporates the Charities (Protection and Social Investment) Act 2016 provisions concerning the reporting of fundraising in the annual report – coming in to effect on 1 November 2016.
For clarity around the requirements for preparation of charity annual reports, accounts and annual returns, visit the link below relevant to a charity’s accounting period:
- Accounting periods ending on or after 1 April 2009 but before 31 March 2015, visit: Charity reporting and accounting: the essentials (CC15b).
- Accounting periods ending on or after 31 March 2015, visit: Charity reporting and accounting: the essentials March 2015 (CC15c).
- Accounting periods beginning on or after 1 November 2016, visit: Charity reporting and accounting: the essentials November 2016 (CC15d).
Please get in touch with Lesley Malkin if you have any questions regarding this update.