Standard application
June 2008
Don Bawtree explains how charity audits may be affected by Audit Practice Note 11...
All UK charity audits are guided by Practice Note 11: The Audit of Charities, issued by the Auditing Practices Board. The APB has just issued a revised version for consultation. The draft PN 11 reflects international audit standards, new legislation, cross-border issues and some traditionally difficult areas. This article summarises the main changes and especially focuses on those difficult areas.
Author: Don Bawtree
Don Bawtree is lead partner in charities at BDO Stoy Hayward.
He is chair of the Auditing Practices Board committee responsible for publishing APN 11 governing the audit of charities and lectures and writes extensively on charity sector developments.
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