Preparation and Independent Examination of Charity Accruals Accounts – How to apply FRS102 in the context of charity accounts
All registered charities are now legally required to have their annual accounts either audited or independently examined, depending on their income. The Charity Commission has also issued Directions which must be followed by independent examiners when carrying out the examination of the accounts.
Course aims: this two-day course aims to introduce participants to the:
- Principles of Charity Accounting and the form and content of charity accounts as required by the Charities SORP (FRS102)
- Principles and practicalities of undertaking an Independent Examination and the Charity Commission for Northern Ireland 'Directions' to independent examiners
Participants may have little previous knowledge or experience in charity accounting but will be familiar with generally accepted accounting principles and reporting. They may be qualified or experienced accountants; have experience of working in a charity finance role in a ‘larger’ charity or may have experience of auditing, but will be unfamiliar with independent examination.
The trainer for this event is Margaret Birse. Margaret, a Fellow of ACIE, is a Charity Adviser and Independent Examiner running a business advising charities for over 6 years.
This training is delivered in partnership between NICVA and the Association of Charity Independent Examiners (ACIE).