Getting it right
May 2008
Gareth Morgan considers how new accounting requirements for charities affects governing boards...
From 1 April 2008 some significant changes come into effect regarding the requirements for charity accounting in England and Wales. Combined with initial threshold changes which took effect in February 2007, this is arguably the most significant change in the charity accounting framework since the original ‘SORP regime’ (as it is sometimes called) came into effect in 1996-97.
Author: Gareth Morgan
Gareth Morgan is Professor of Charity Studies at Sheffield University where he leads the university's Centre for Voluntary Sector Research.
In addition he is course leader of the MSc in Charity Resource Management.
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