Reporting requirements by type of charity.
- Trustees' Short Guide Series.

Running a charity comes with unique responsibilities, and staying compliant shouldn’t feel overwhelming. Our Basic Charity Governance and Accounting guide gives trustees, charity leaders and finance teams a clear, practical overview of the rules, reporting obligations and accounting options that affect your organisation.

Whether you’re newly appointed or looking to refresh your knowledge, this concise guide will help you understand:

• The different types of charities and how their structures affect reporting
• Key accounting requirements based on your charity’s size and income
• When to use receipts & payments vs. accruals accounts
• Independent examination and audit thresholds
• Upcoming regulatory changes and what they mean for you
• Where to find the most important Charity Commission resources.