| All Scottish charities are required by law to prepare annual accounts in accordance with the Charities Accounts (Scotland) Regulations 2006 and the Statement of Recommended Practice – Accounting and Reporting by Charities.
We have a thorough understanding of these regulations and our charity clients for whom we prepare accounts can have confidence that their accounts comply with all legal requirements in the presentation of the financial activities, while the narrative in the trustees’ report tells the charity’s story for the year as helpfully as possible.
Charities with income of less that £500,000 for the year have to be independently examined. An independent examiner’s report must state if the accounts do not comply with the required disclosure requirements or if proper accounting records have not been kept. The work carried out is less onerous than is needed for an audit and the fee charged reflects this
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