Charity Financial Statements update

9 October 2018
Edinburgh, Glasgow, Inverness

Member price: £144.50 + VAT

Non-member price: £170 + VAT

Please note, the ICAS member discount will be applied after checkout.

Inverness, 9 October 2018
Edinburgh, 7 November 2018
Glasgow, 4 December 2018

Book with BPP

2017 was a big year for charity accountants, examiners and auditors, with many charities applying SORP FRS 102 for the first time. In 2018 charity auditors also face revised auditing standards.

What you will learn

This half day seminar will reflect on the challenges that the new accounting and disclosure rules have created, point delegates in the direction of recently updated guidance and highlight a range of topical regulatory issues relevant to accountants and auditors who work in the sector.

Who should attend

  • Partners, managers and staff in firms undertaking charity audits and independent examinations
  • Charity staff who have responsibility for finance and statutory reporting

Note: A similar course is available for those delegates based in England.

Charities SORP (FRS 102) – accounting and reporting by charities

Find out more

Full speaker list


Our group of presenters have worked across both the private and public sectors within external audit, financial accounting, management accounting and internal audit. They have experience both working in these fields and delivering seminars in the areas of governance, risk, value for money and fraud to managers with a broad range of backgrounds (financial and non-financial).

View full event details


After attending the seminar, you will able to:

  • Appreciate the key accounting and disclosure issues that arose from implementation of the new charities SORP FRS 102 and how these were addressed in practice;
  • Consider likely future changes to charity accounts resulting from the ongoing consultation process for a revised SORP;
  • Tackle tricky areas of accounting for charities with confidence (e.g. accounting for grants; accounting for restricted funds); and
  • Understand the most common fieldwork and documentation deficiencies when producing charity audit files and how to put these right.


Edinburgh, Glasgow, Inverness


Tel: 0330 060 3303


  • Audit and Assurance
  • Training courses
  • Edinburgh
  • Glasgow and West
  • Highlands and Islands

Previous Page