The Preparation and Independent Examination of Charity Accounts (Accruals)

All registered charities are now legally required to have their annual accounts either audited or independently examined, depending on their income.  The Charity Commission has also issued Directions which must be followed by independent examiners when carrying out the examination of the accounts. 

This course will be of interest to:

• anyone currently carrying out independent examinations of charities preparing their accounts on the accruals basis
• anyone considering becoming an independent examiner of accounts prepared on the accruals basis (including charitable company accounts)
• treasurers of charities which are required to produce their accounts on the accruals basis

who want to know more about the preparation and examination of charity accounts, or ensure that their knowledge is up to date.

Day 1 & 2 – Preparation of Charity Accounts using the Charities SORP FRS102. will focus on the preparation of accounts on the accruals basis, their form and content and the specific requirements of charity accounting and where it differs from business accounting.   Participants will get the opportunity to review good sets of accounts but also some poor examples to see where common errors occur.

Day 3 &4 – Understanding Independent Examination will focus on the independent examination of accounts including what an independent examination is and who can act as an independent examiner.  The day will take participants through the process of carrying out an independent examination from first contact with a charity to the final sign off letter as well as learning the filing requirements for the Charity Commission for Northern Ireland.  

Prior knowledge or experience of accruals accounting principles is required, however if there is a high demand for places priority will be given to those who are intending on carrying out independent examination of charity accounts. 

Dates and times

The course will be run over four half days as follows:
Time: 9.30am-12.30pm each day
Dates: 1st, 2nd, 8th and 9th June 
Please note that you will be expected to attend all 4 sessions.  

Click here to book your place
 

This course is being delivered in partnership with the Association of Charity Independent Examiners (ACIE). The cost for the course is a specially reduced price as it is being sponsored by ACIE. 

For a full list of upcoming NICVA training, visit our website: www.nicva.org/training.

NICVA members receive 30% off all training and NICVA services. Find out more about becoming a member here (free to small groups).