Tolley's Independent Examiner's Guide to Charities

Tolley's Independent Examiner's Guide to Charities

  • Loose-leaf
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Description

This practical guide provides independent examiners of charities with the necessary resources to carry out their work efficiently and to the required standard. The examination procedures are explained in a thorough but reader-friendly manner and are supplemented with information on general charity matters and compliance issues so that the examiner is fully aware of all the factors affecting the charity environment and, in turn, his or her work. Theory is also turned into practice by means of an in-depth documented case study. The guide does not assume an existing specialist knowledge of charities, charity law, accountancy or audit-related methods and its accessible format should appeal to both professional and "lay" examiners; time-saving "tools" such as the pro forma examination work programme and statutory accounts checklists are provided in A4 size and are ready for immediate use. The guide's comprehensive yet concise coverage should also appeal to many other readers interested in charity matters including charity trustees, executive personnel and advisers. It is updated at least twice a year and is invoiced separately on publication.show more

Product details

  • Loose-leaf
  • Lexisnexis UK
  • Tolley Publishing
  • London, United Kingdom
  • 075450347X
  • 9780754503477

Table of contents

The Charities Acts 1992 and 1993; the Charities (Accounts and Reports) Regulations 1995; the revised Statement of Recommended Practice (SORP) Accounting by Charities'; The requirements of general charity law and good practice concerning charity registration, charity trustees, fund-raising, the administration of charity funds including matters such as borrowing and investments; Direct charity taxation, the exemption requirements and tax repayment claim procedures; VAT - explained in practical detail with a helpful procedural flow chart and summaries of charity reliefs and VAT categories of goods and services; Employees, PAYE and NIC u explained with emphasis on the practical aspects including a procedural flow chart, the legal obligations, monetary pay thresholds, necessary returns and the considerations regarding employee versus self-employed status for tax and national insurance purposes; the published directions and guidance of the Charity Commissioners.show more