All professional bodies whose members hold clients’ money have developed regulations over the years to ensure that money is kept safe and the reputations of its members safeguarded.
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As accountants it is not unnatural to concentrate on the numbers and disclosures in the financial statements. This may be what our clients know they need, but it is often not valued beyond the annual audit or examination visit. For many charity trustees in particular the production of the annual financial statements is more of […]
From time to time the Charity Commission publishes a review covering some aspect of the accounts filed by the charities on its Register. Three interesting reviews that popped into my inbox in April were:
Just who would have benefited from the FRC’s proposals in FRED 50 (and subsequently in FREDs 58 and 59)?