Home » Reporting requirements by type of charity | Trustees’ Short Guide Series

Reporting requirements by type of charity | Trustees’ Short Guide Series


Nikki Loan
Nikki Loan Partner | Audit & Accounts 2 March 2026

Running a charity comes with unique responsibilities, and staying compliant shouldn’t feel overwhelming. Our Basic Charity Governance and Accounting guide gives trustees, charity leaders and finance teams a clear, practical overview of the rules, reporting obligations and accounting options that affect your organisation.

Running a charity comes with unique responsibilities, and staying compliant shouldn’t feel overwhelming. Our Basic Charity Governance and Accounting guide gives trustees, charity leaders and finance teams a clear, practical overview of the rules, reporting obligations and accounting options that affect your organisation.

  • The different types of charities and how their structures affect reporting
  • Key accounting requirements based on your charity’s size and income
  • When to use receipts & payments vs. accruals accounts
  • Independent examination and audit thresholds
  • Upcoming regulatory changes and what they mean for you
  • Where to find the most important Charity Commission resources.
PEM - Basic charity governance and accounting

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