Resource page for charity trustees and directors
The Charity Act 2024 will change many of the ground rules for charities. There will be more onerous accounting, reporting, and auditing requirements as well as the existing requirement for annual reviews of performance.
Unincorporated charities will become subject to a new audit requirement and there is a new regulator and registration fees. The charity resource page will be developed over time but commencing with the most pressing issue for charities now, which is the consolidation and rationalisation of the sector.
The resources below detail how to cease an unincorporated charity, how to cease an incorporated charity and the accounting for merging of equals or the subsuming of a smaller charity into a larger one.
