Charity accounts update
Available on these dates:
You can book this course by using the booking form above. The booking will be confirmed by e-mail.
Course contents
Charity accounts update
The course outlines the reporting and accounting requirements of charities. It explains the format of accounts required under the regulations, and the issues raised by the Charity SORP and Charities Acts. The course covers:
- The Charity SORP
- Different categories of charity
- Returns to commissioners
- Exempt charities
- Definitions of income and expenses
- Simplified vs. full accounts
- Problem accounting areas
- Independent examiner
- Qualified audit reports
- Auditors' powers
- Reporting obligations
- Corporate charities
- Legal requirements
- Charities Act.
The course covers all major changes over the last 12 to 18 months and is suitable for accountants in practice and the charity's accountant.
This is an update course and assumes prior knowledge of Charity accounts and is not suitable for junior staff.
The course is an update and the exact contents will be set about 4 weeks before the course and will be posted on
www.smarttraining.co.uk.
John Selwood's course in Cardiff will cover
- Charities Act 2011 - impact for accountants
- The role of the Independent examiner and auditor
- Role of trustees and directors
- The Charity SORP
- Accounting disclosures for Charities
- Impact of auditing standards - fraud, related parties etc
- Reports on Charity accounts
- Treatment of grants, income recognition etc
- Difficult accounting issues; reserves, donations, heritage assets,
- And other topical issues
