This guidance updates the previous guidance, last revised March 2012. The guide is primarily aimed at charity trustees and sets out what charities are required to do, in terms of preparing annual reports, accounts and annual returns. In each section of the guidance the commission asks a selection of relevant questions that trustees or their advisers may ask. For each question, the guide gives a concise summary answer, followed by more background.
The Charity Commission, 2015. Charity reporting and accounting: the essentials. Charity Commission.
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