The Preparation and Independent Examination of Charity Accounts (Accruals)
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.
This course will be of interest to:
- anyone currently carrying out independent examinations of charities preparing their accounts on the accruals basis
- anyone considering becoming an independent examiner of accounts prepared on the accruals basis (including charitable company accounts)
- treasurers of charities which are required to produce their accounts on the accruals basis
who want to know more about the preparation and examination of charity accounts, or ensure that their knowledge is up to date.
We have previously delivered this course over two days in NICVA and it has been converted to online delivery to make it accessible and available to you.
Day 1 & 2 – Preparation of Charity Accounts using the Charities SORP FRS102. will focus on the preparation of accounts on the accruals basis, their form and content and the specific requirements of charity accounting and where it differs from business accounting. Participants will get the opportunity to review good sets of accounts but also some poor examples to see where common errors occur.
Day 3 &4 – Understanding Independent Examination will focus on the independent examination of accounts including what an independent examination is and who can act as an independent examiner. The day will take participants through the process of carrying out an independent examination from first contact with a charity to the final sign off letter as well as learning the filing requirements for the Charity Commission for Northern Ireland.
Prior knowledge or experience of accruals accounting principles is required, however if there is a high demand for places priority will be given to those who are intending on carrying out independent examination of charity accounts.
Dates and times
The course will be run over four half days as follows:
Time: 9.30am-12.30pm each day
Dates: 1st, 2nd, 8th and 9th June
Please note that you will be expected to attend all 4 sessions.
Please complete the form below with your details and under the 'any specific requirements' section please state one of the following either you currently carry out independent examination of accruals accounts or you are intending to carry out independent examination of accruals accounts.
This course is being delivered in partnership with the Association of Charity Independent Examiners (ACIE). The cost for the course is a specially reduced price as it is being sponsored by ACIE.
- The Preparation and Independent Examination of Charity Accounts (R&P) FULLY BOOKED
- Independent review of charity regulation- accountants and independent examiners' meeting **REGISTRATION CLOSED**
- Independent examination- the alternative to an audit
- Responsible investment- to divest or to engage?POSTPONED