The Charity Commission has published two new versions of the Charity SORP 2014 (Statements of Recommended Practice); one compliant with FRS 102 and one with the Financial Reporting Standard for Smaller Entities, the FRSSE.
The Board Charter for Charities Focused on Impact was published by Mazars at the Charity Chairs’ Conference as part of the Lord Mayor’s Charity Leadership Programme 2014 at the Mansion House, London on 21st October 2014.
Evaluating the performance of a commercial organisation is difficult enough, but evaluating the performance of a charity, which is set up for the benefit of the public and builds social rather than financial value, is particularly challenging.
For this reason, we have developed a new model, Board polarities for charities, designed to drive reflection, discussion and change to enable a charity board to achieve its full potential.
Example Fraud policy, risk register and response plan for a Charity
Mazars is pleased to provide this model code of conduct for trustees of a charity.
Mazars is pleased to provide this model policy on conflicts of interest and loyalty, including gifts and hospitality.
Information from the 'Proper use of funds and the prevention of fraud' round table discussion.
Information from 'Governance which is fit for purpose' round table discussion.
Mazars' Charity team recently carried out a benchmarking survey on all 42 English Mainland dioceses.
This is an additional edition of Charity Focus to pick up on a very important and topical matter, the implications of IFRS for charities.
We will be covering this matter in our Spring series of seminars and flag the dates of these across our different offices for your
If you have any comments on these or other matters, do feel free to contact Alastair Fraser, Paul Gibson (IFRS) or your normal Mazars contact.