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Charity Accounting and Financial Management
The Charity Accounting and Financial Management information stream provides practical information for staff and volunteers working in the charities sector, as well as for commissioners, funders and others that work with charitable organisations.

The Basics

  • Contact
  • Charities - An Overview
  • Trustees' and Treasurer's Responsibilities
  • What Do We Mean by Accounts? Different Types and Different Purposes
  • Bookkeeping
  • The Cash Book
  • The Petty Cash Book
  • Bank Reconciliation
  • Financial Procedures
  • Budgeting
  • Producing a Budget - Basic Steps

Charity Accounting

  • Charity Accounting and Reporting Requirements - England and Wales
  • Charity Accounting and Reporting Requirements - Scotland
  • Changes to Charity Audit Thresholds in England and Wales
  • Audit and Independent Examination - England and Wales
  • Audit and Independent Examination - Scotland
  • The New Charities SORPs - 2015
  • Changes to Charities SORP (FRS 102) from 2016
  • Trustees' Annual Report - A Checklist for Smaller Charities
  • Restricted and Unrestricted Funds

Tax Matters and Trading

  • Charity Trading
  • Tax Exemptions for Charities
  • VAT - Exempt and Non-business Activities
  • The Gift Aid Scheme and the Gift Aid Small Donations Scheme
  • Payroll Giving

Sources of Further Information

  • CIPFA Publications
  • Other Useful Publications
  • Finding Charity Commission Guidance on GOV.UK

Information Streams

Accountancy, Audit and Risk
  • Counter Fraud
  • Internal Audit
  • Local Authority Accounting
  • Risk Management
Financial Management
  • Asset Management
  • Budgeting
  • Capital
  • Financial Management and Corporate Governance
  • Human Resources and ICT
  • ICT and Business Transformation
  • Insurance
  • Pensions
  • Procurement
  • Treasury Management
Local Authority Funding
  • Charging
  • Guide to the Council Tax England
  • Guide to the Council Tax Wales
  • Government Grants and Business Rates Retention
  • Local Taxation
Local Authority Services
  • Adult Social Care and Health
  • Children's Services
  • Environmental Services
  • Leisure and Cultural Services
  • Local Authority Housing
  • Planning
  • Public Health
  • Transport
Other Sectors
  • Charity Accounting and Financial Management
  • Housing Association Finance
  • Police and Fire
  • Social Enterprise
Taxation
  • Education VAT
  • Health VAT
  • Housing Associations and RSLs VAT
  • Local Authorities and Similar Bodies VAT
  • PAYE and National Insurance

Bulletins

 CIPFA responds to Spring Statement 2019
 Spring Statement 2018
 Autumn Budget 2017
more

About CIPFA

About CIPFA

  • About us
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  • Working for CIPFA
  • About us
  • Contact us
  • Conference Centre
  • Press office
  • Working for CIPFA

Members

Members

  • Continuing Professional Development
  • Student network
  • Regions
  • Continuing Professional Development
  • Student network
  • Regions

Qualifications

Qualifications

  • Professional Accountancy Qualification (CIPFA PAQ)
  • CIPFA Education and Training Centre (CETC)
  • Exemptions
  • Enrol on CETC courses
  • Study options  
  • Professional Accountancy Qualification (CIPFA PAQ)
  • CIPFA Education and Training Centre (CETC)
  • Exemptions
  • Enrol on CETC courses
  • Study options  

Services

Services

  • Financial Management Model
  • Advisory
  • Financial Management Model
  • Advisory

Join

Join

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  • Trainee vacancies
  • Why join?
  • Trainee vacancies

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  • Training

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  • Publications and resources

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Chartered Institute of Public Finance and Accountancy (CIPFA), registered with the Charity Commissioners of England and Wales No. 231060 and the Office of the Scottish Charity Regulator No.SC037963.
CIPFA Business Limited, the trading arm of CIPFA that provides a range of services to public sector clients, registered in England and Wales no.2376684.
Registered Office 77 Mansell Street, London E1 8AN