Tools and resources

Guidance on the independent examination of charity accounts: For trustees

Click HERE to find out more about what trustees need to think about when having their accounts independently examined -and when a charity can opt for one in place of an audit.

Guidance on the fit and proper persons test

Click HERE for ‘fit and proper persons test guidance’ for trustees of charities, directors of corporate charities and any employees of a charity.

Fit and proper persons help sheet and declaration

Click HERE for a help sheet and model declaration for use by 'managers' of a charity, Community Amateur Sports Club (CASC) or other organisation entitled to UK charity tax reliefs.