Insights
Insights for charity trustees and finance teams
Short, practical guidance on the changes that matter, written in plain English.
New charity thresholds: do you still need an audit?
What the September 2026 changes mean for examination, audit and receipts and payments accounts.
Income recognition under SORP 2026: what changed and what to do
Grants, contracts, donations and legacies, and the conditions versus restrictions distinction.
Why SORP 2026 could catch many charities off guard
Why preparation should start well before year end.
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