Charities & Non-profit newsletter | November 2025

Welcome to the November 2025 edition of the PEM Charities & Non-profit newsletter.

In this edition, we examine the updates to the Charity and Further and Higher Education SORPs, Code of Fundraising Practice changes, the Audit and Independent Examination thresholds changes and review restrictions, risks and governance affecting charities. We hope that you find the content insightful, if there are any topics you would like covered in future editions please let us know.