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Revised Public Benefit guidance issued by Charity Commission

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Deloitte comment letter on the NAO Draft Code of Audit Practice
04 Nov 2014
We have published our response to the National Audit Office (NAO) consultation on their draft Code of Audit Practice for the audit of local public bodies.
Charities Alert - Which SORP to apply?
31 Jul 2014
This publication from Deloitte examines the choice small charities ('small' as per the Companies Act) will have from 2015, in deciding whether to report under FRS 102 The Financial Reporting Standard Applicable in the United Kingdom and Republic of Ireland or the Financial Reporting Standard for Smaller Entities. The Charity Commission and the Office of the Scottish Charity Regulator have also prepared two separate statements of recommended practice, depending on which underlying standard is adopted.
Charities Alert - FRS 102 SORP
31 Jul 2014
This publication from Deloitte examines the new statement of recommended practice (SORP) for charities reporting under FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland. The FRS 102 SORP replaces the existing SORP for periods beginning on or after 1 January 2015. Key differences to the previous SORP are highlighted.
Deloitte comment letter on the CIPFA/LASAAC consultation on accounting for schools in local authorities
03 Apr 2014
We have published our comment letter on the Chartered Institute of Public Finance and Accountancy (CIPFA) and the Local Authority (Scotland) Accounts Advisory Committee (LASAAC) consultation on accounting for schools in local authorities.
Deloitte comment letter on the FRC’s draft plan and budget and levy proposals 2014/15
14 Mar 2014
We have published our comment letter on the Financial Reporting Council’s (FRC's) draft plan and budget and levy proposals 2014/15. We support the FRC’s publication of its draft plan and Budget and Levy Proposals and welcome the opportunity to comment.
Charities Alert — Strategic reports for charitable companies
06 Feb 2014
This publication from Deloitte discusses the implications of the Strategic Report requirements as set out in The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 (the ‘narrative reporting regulations’) for Charities.
Deloitte comment letter on Charities SORP
04 Nov 2013
We have published our comment letter on the Charity Commission for England and Wales and the Office of the Scottish Charity Regulator Exposure Draft on a new Statement of Recommended Practice for charity accounting and reporting (“the Charity SORP”). We support the proposed revisions contained within the Charity SORP but also highlight a number of ways in which it can be improved.

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