Guidance: Charity accounts
Read guidance to find out what accounts your charity must prepare.
This guidance explains the different accounting requirements for charities for financial periods starting on or after 1 January 2026.
Read the guidance that applies to your type of charity. This will help you to follow the correct rules.
If you do not know what your charity’s type is, check your governing document.
Guidance has been updated to reflect the introduction of SORP 2026 which applies to accounting years starting on or after 1 January 2026 and changes to accounting thresholds which come into effect on 30 September 2026 and apply to financial years ending on or after 30 September 2026.
Guidance has been updated to reflect the introduction of SORP 2026 which applies to accounting years starting on or after 1 January 2026.
Guidance updated to reflect changes introduced by the Charities Act 2022.
This is an extract. The publication continues at the source.
Read the original at the source: https://www.gov.uk/government/publications/charity-accounts
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- Charity Commission for England and Wales — imported from official source
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- https://www.gov.uk/government/organisations/charity-commission.atom ATOM
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- September 18, 2026 11:35
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https://www.gov.uk/government/publications/charity-accounts#2026-09-16T07:00:03Z