Charity law in England and Wales
The Charities Act 2011
The Charities Act 2011 sets out the regulatory framework for English and Welsh charities including the activities of the Charity Commission and came into effect on 14 March 2012. The 2011 Act replaces most of the Charities Acts 1992, 1993 and 2006 and all of the Recreational Charities Act 1958.
Part 8 of the Charities Act 2011 deals with charity accounts, reports and returns, including the external scrutiny requirements of non-company charities and charitable groups. Detailed rules on charity accounting and the trustees' annual report are contained within the Charities (Accounts and Reports) Regulations 2008 (SI 2008/629) which continue to apply.
As before, charity law does not deal comprehensively with the accounts and scrutiny requirements of all charitable companies some of which for some companies are contained solely within company law.
The 2008 Regulations are available at: Statutory Instrument 629 of 2008
The Cabinet Office
The Cabinet Office Office is responsible for the development of English charity law. Further information about the work of the Cabinet Office is available at: Cabinet Office information on charity law and regulation