No CrossRef data available.
We use cookies to distinguish you from other users and to provide you with a better experience on our websites. Close this message to accept cookies or find out how to manage your cookie settings.
We use cookies to distinguish you from other users and to provide you with a better experience on our websites. Close this message to accept cookies or find out how to manage your cookie settings.
Published online by Cambridge University Press: 08 May 2018
In November, the Charity Commission for England and Wales, the Charity Commission for Northern Ireland and the Office of the Scottish Charity Regulator issued a joint publication, ‘Reporting of relevant matters of interest to UK charity regulators’, urging auditors and independent examiners to be more proactive about reporting concerns that may arise during their examination of charity accounts. This is in addition to the guidance on matters of material significance that must be reported as a legal duty: the new publication provides examples of the matters that may be reported to the charity regulators if an auditor or independent examiner has any cause for concern. The regulators’ basic message is, ‘If in doubt, report it’.
1 Available at <https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/661393/Reporting_of_relevant_matters_of_interest_to_UK_charity_regs_211117.pdf>, accessed 20 January 2018.
2 Available at <https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/671287/The_Charities__annual_return__Regulations_-_2017.pdf>, accessed 20 January 2018.
3 Office for National Statistics, ‘Statistical bulletin: Internet users in the UK: 2017’, available at <https://www.ons.gov.uk/businessindustryandtrade/itandinternetindustry/bulletins/internetusers/2017#main-points>, accessed 20 January 2018.
4 Available at <https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/669752/Taylor_Review_Final.pdf>, accessed 20 January 2018.
5 Available at <https://www.churchofengland.org/sites/default/files/2018-01/Cathedrals%20Working%20Group%20Report_0.pdf>, accessed 20 January 2018.
6 Available at <http://www.parliament.uk/business/publications/written-questions-answers-statements/written-question/Commons/2017-11-29/116503>, accessed 20 January 2018.
7 The Roman Catholic Church in England and Wales, for example, is organised so that each diocese, rather than each parish, is a single charity.
8 Available at <https://www.gov.uk/government/publications/charities-detailed-guidance-notes/chapter-8-the-gift-aid-small-donations-scheme#community-buildings>, accessed 20 January 2018.
9 Available at <https://s3-eu-west-2.amazonaws.com/lawcom-prod-storage-11jsxou24uy7q/uploads/2017/12/13th-Programme-of-Law-Reform.pdf>, accessed 20 January 2018.
10 Available at <https://s3-eu-west-2.amazonaws.com/lawcom-prod-storage-11jsxou24uy7q/uploads/2015/12/Getting_Married_scoping_paper-1.pdf>, accessed 20 January 2018.
11 Available at <https://s3-eu-west-2.amazonaws.com/lawcom-prod-storage-11jsxou24uy7q/uploads/2015/12/Letter-to-Dominic-Raab-MP-Response-to-protocol-support-rejection-26.10.2017.pdf>, accessed 20 January 2018.
12 See <http://www.lawcom.gov.uk/project/marriage-law/>, accessed 20 January 2018.
13 Details, with links to the supporting documentation, are available at <http://www.churchcare.co.uk/churches/guidance-advice/looking-after-your-church/quinquennial-inspections>, accessed 20 January 2018.
14 Details, with links to the supporting documentation, are available at <https://www.gov.uk/government/publications/strategy-for-dealing-with-safeguarding-issues-in-charities/strategy-for-dealing-with-safeguarding-issues-in-charities>, accessed 20 January 2018.
15 Available at <https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/666871/Ofsted_Annual_Report_2016-17_Accessible.pdf>, accessed 20 January 2018.
16 Ibid, pp 15 and 16.
17 Available at <http://mginternet.hackney.gov.uk/documents/s58810/FINAL%20UES%20for%20PUBLICATION.pdf>, accessed 20 January 2018.