Preparation and audit of charity accounts - an introduction
Member price: £144.50 + VAT
Non-member price: £170 + VAT
Please note, the ICAS member discount will be applied after checkout.
Edinburgh, 14 February 2019
Glasgow, 11 April 2019
Aberdeen, 11 July 2019
Edinburgh, 12 September 2019
Glasgow, 5 December 2019
Charity annual reports and accounts are very different to those of companies in the 'for-profit' sector. This seminar will use case studies and real-life examples to provide a detailed insight into what is required, how to compile a set of financial statements for a charity which is compliant with the charity SORP and how to approach an audit or independent examination.
What you will learn
After attending the seminar, you will be able to:
- Appreciate the key features of the regulatory and legal framework applying to Scottish charities, including the requirement for audit and independent examination;
- Understand the format and content of charity accounts under the charity SORP and how these differ from accounts in the ‘for profit’ sector;
- Confidently approach trickier income recognition and fund accounting issues often faced by charities using relevant SORP principles and be able to differentiate the approach required to that used by commercial companies; and
- Understand how to approach a charity audit or independent examination and how to deal with some of the more challenging issues it throws up.
Who should attend
This introductory course is targeted at accountants and auditors with limited prior experience of charity accounts. A good understanding of general accounting principles is, however, required.
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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).
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Edinburgh, Glasgow, Aberdeen
Tel: 0330 060 3303